Case Laws

Any deficiency in refund application should be pointed out within 15 days.

Delay alone will not be a ground for the Appellate Authority to reject the appeal that may be preferred by the petitioner on merits

ITC not available on replacement of existing lift/elevator in a co-operative housing society. AAR ruling upheld.

Stay of recovery of profiteered amount not granted

Where a remedy of preferring an appeal is available, the taxpayer cannot directly approach the HC

Petitioner to deposit the principal profiteered amount in installments

Confiscated goods about to be auctioned by the state can be released to the taxpayer upon payment of tax dues

Commissioner, Commercial Tax to decide on allowing transitional credit within 60 days

Subway Franchisee guilty of profiteering

Mahindra Lifespace Developers Ltd guilty of profiteering on the supply of flats