Case Laws

Section 122(1) penalty cannot be imposed for violation of the anti-profiteering provisions u/s 171

“Extruded raw Stick” is classifiable under HSN '2106 90 99' attracting 18% GST

Subwest Restaurant guilty of profiteering for denying the benefit of GST rate reduction to the customers

Application is liable to be rejected if an investigation is pending on the same subject matter

No penalty provisions u/s 171(3A) were in existence before 1.1.2020

Hungry Eyes, a Subway Franchisee , guilty of profiteering

No penalty provisions were in existence between the period w.e.f. 01.07.2017 to 31.12.2018

Suncity Projects guilty of profiteering for not passing on the ITC benefit to its buyers

Profiteering allegation against Signature Global Pvt Ltd is not established in respect of supply of flats

Hardcastle restaurant found guilty of profiteering