Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Profiteering established by increasing base prices of movie tickets despite GST rate reduction from 28% to 18% for admission tickets above Rs. 100, contravening Section 171 of CGST Act. Respondent failed to pass on benefit of Rs. 88,67,790/- to customers from 01.01.2019 to 30.04.2020. Directed to reduce ticket prices commensurately and deposit profiteered amount with interest at 18% in equal parts in Central and State Consumer Welfare Funds within 3 months, failing which to be recovered as per GST Act. Penalty imposed for denying rate reduction benefit from 01.01.2020 onwards, constituting offence u/s 171(3A) of CGST Act.
Profiteering established by increasing base prices of movie tickets despite GST rate reduction from 28% to 18% for admission tickets above Rs. 100, contravening Section 171 of CGST Act. Respondent failed to pass on benefit of Rs. 88,67,790/- to customers from 01.01.2019 to 30.04.2020. Directed to reduce ticket prices commensurately and deposit profiteered amount with interest at 18% in equal parts in Central and State Consumer Welfare Funds within 3 months, failing which to be recovered as per GST Act. Penalty imposed for denying rate reduction benefit from 01.01.2020 onwards, constituting offence u/s 171(3A) of CGST Act.
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