Case Laws

9% rate of interest instead of 6% for delay in payment of refund

Profiteering established in respect of restaurant service supplied by Bone Sante (a franchisee of Subway)

No ITC available on GST paid on input & input services used for construction of commercial immovable property, subsequently used for renting

Receipt of Sales commission by a subsidiary on the orders booked from Indian Customers which are supplied directly by the parent company attracts GST

Fusible Interlining Fabrics of Cotton (in short FIFC) is to be classified under HSN Code 5903

Recipient of a supply cannot seek Advance Ruling

Patanjali guilty of profiteering for increasing the base price of its washing powder despite GST Rate reduction

NY Cinemas guilty of profiteering for not passing on the benefit of reduction in the rates

No provisional attachment u/s 83 could be passed on the ground of proceedings instituted u/s 71(1)

Anti-Profiteering provisions do not violate the fundamental right to trade guaranteed under the constitution