Case Laws

Aparna Constructions failed to pass on the benefit of additional ITC available to them post GST to the buyers of their flats. Profiteering established.

Goods cannot be detained in case of a bonafide dispute of misclassification

No profiteering established as the base price of the product was kept unchanged despite the reduction in the rate of tax

Provisional attachment u/s 83(2) shall cease upon expiry of one year unless fresh order of attachment is issued again

Goods cannot be detained for the simple reason that the driver has taken a different route. Tax, penalty made to be paid to be refunded with interest.

Revenue cannot invoke Section 130 of the Act at the threshold, i.e., at the stage of detention and seizure

Proceedings taken out under section 129(3) shall stand concluded on submission of a bank guarantee in view of the provisions of section 129(5)

Garg Kitchen collection guilty of profiteering over the sale of Mixer Grinders

Before recovery of interest u/s 50, a show Cause Notice is required to be issued to the assessee

Appellate Authority is empowered to condone a delay of only a period of 30 days after the expiry of the initial period for filing appeal