Case Laws

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

Provisional attachment order survives only for a period of one year in view of Section 83(2)

Shapoorji Palonji profiteered on the supply of flats by denying the benefit of ITC to the buyers

Sub-renting matching that of hotel rooms with attached bathrooms cannot fall under the ambit of residential dwelling. Attracts GST. AAR ruling upheld.

Application rejected as the applicant to appear before the Authority