Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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The AT dismissed the DGAP's profiteering report and closed proceedings against the Respondent under Section 171, CGST Act, holding there is no admissible material establishing that the Respondent retained an unlawful benefit of input tax credit by failing to reduce prices. The AT noted mixed SKU price movements and absence of document evidence demonstrating overall profiteering; enquiries of 56 recipients showed 50 received ITC-related benefit, one was unregistered, and five were unreachable due to closure/liquidation/death. Consequently the DGAP's concluded profiteering amount was not accepted, no liability was fastened on the Respondent, and the complaint was thereby disposed.
The AT dismissed the DGAP's profiteering report and closed proceedings against the Respondent under Section 171, CGST Act, holding there is no admissible material establishing that the Respondent retained an unlawful benefit of input tax credit by failing to reduce prices. The AT noted mixed SKU price movements and absence of document evidence demonstrating overall profiteering; enquiries of 56 recipients showed 50 received ITC-related benefit, one was unregistered, and five were unreachable due to closure/liquidation/death. Consequently the DGAP's concluded profiteering amount was not accepted, no liability was fastened on the Respondent, and the complaint was thereby disposed.
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