Case Laws

Profiteering established as the builder denied the benefit of increased ITC to the buyers

Johnson & Johnson guilty of Profiteering

Natural Fibre Composite (NFC) Board merits classification under Chapter 4411 93. 12% GST applicable.

Service of loading, unloading etc. of imported yellow peas NOT exempt from GST.

Sections 129 and 130 respectively of the Act are mutually exclusive and independent of each other

GST on unbranded mixture of flour of pulses, grams and cereal flours

HDPE fabric coated/covered with LDPE or LDPE melt, used for manufacturing the tarpaulin, is not classifiable under either Chapter 63 or HSN 5903. AAR ruling upheld.

Quantification of interest u/s 50 shall have to be made by doing the arithmetic exercise after considering the objections of the assessee

Adani M2k Projects denied the benefit of ITC to the buyers of the flats. Resorted to Profiteering under Section 171.

Conveyance to be released on deposit of the amount determined in lieu of confiscation of conveyance