Case Laws

Violation of the anti-profiteering provisions u/s Section 171(1) does not attract penalty u/s 122(1)

Detained goods to be released on payment of tax, penalty along with furnishing a bank guarantee

Application for provisional release of goods u/s 67(6) can be preferred only after filing of the appeal u/s 107

Provisional Attachment shall come to an end as soon as the proceedings pending in any of sections viz., 63 or 64 or 67 or 73 or 74 are over

Inox Leisure Ltd resorted to profiteering by denying the benefit of rate reduction to their customers

Shiva Parvathi Theatre 70 MM resorted to profiteering by denying the benefit of rate reduction to their customers

ITC in respect of capital goods and reagents/consumables purchased by a diagnostic lab is restricted to the amount attributable to taxable supplies made.

Rejection of refund through a non speaking order is liable to be set aside

Supply, erection, testing and commissioning of materials/equipments for providing rural electricity infrastructure qualifies as a supply for work contract

AAR application cannot be admitted when an investigation is already initiated