Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
AT held that the Respondent acknowledged and did not challenge the DGAP's quantified differential ITC benefit of Rs. 3,55,198/-, voluntarily remitted the same to the recipient and thereby complied with the obligation under Section 171(1) CGST Act, 2017 to pass on ITC benefits by commensurate price reduction. The Tribunal affirmed the DGAP's computation, noted the remedial (not punitive) character of the anti-profiteering provisions, and concluded that continuation of proceedings served no regulatory purpose once compliance was effected and verified. Investigation is accordingly closed, the Respondent's compliance recorded, and the application disposed of with no further action under the Rules warranted.
AT held that the Respondent acknowledged and did not challenge the DGAP's quantified differential ITC benefit of Rs. 3,55,198/-, voluntarily remitted the same to the recipient and thereby complied with the obligation under Section 171(1) CGST Act, 2017 to pass on ITC benefits by commensurate price reduction. The Tribunal affirmed the DGAP's computation, noted the remedial (not punitive) character of the anti-profiteering provisions, and concluded that continuation of proceedings served no regulatory purpose once compliance was effected and verified. Investigation is accordingly closed, the Respondent's compliance recorded, and the application disposed of with no further action under the Rules warranted.
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