Case Laws

Interest is not payable on ITC availed but not utilized

IGST refund cannot be withheld for the reason that higher rate of duty drawback was claimed, even though the petitioner had returned the differential drawback amount

No GST on works contract of dredging a river-bed for government entity

Renting a residential property to a Company for residential purpose is exempt

'Pinky Sales' guilty of profiteering on the supply of footwear.

'Bhutani International Medicos' failed to pass on the benefit of rate reduction on the supply of Sanitary Napkins.

'Unicharm' failed to pass tax reduction benefit on the supply of Sanitary Napkins. Profiteering established.

Show-cause notice under section 130 of the CGST Act cannot be issued without complying with the requirements of section 129 of the CGST Act.

Increasing the base price of a product, post-GST rate reductions, is profiteering

Multiple services provided to a recipient based on the need of the recipient does not constitute Composite supply. AAR ruling upheld.