Case Laws

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

Transitional ITC cannot be availed of except within the stipulated time limit

Adarsh Thought Works Pvt. Ltd guilty of profiteering on the supply of flats

Assessee cannot be asked to wait endlessly for the revenue to challenge refund order. Refund due must be given immediately.

In the case of import of goods on CIF basis, GST payable on the component of Ocean freight paid by the foreign supplier to the shipping company.