Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Dominant issue: whether the respondent violated Section 171 CGST by not passing on Input Tax Credit (ITC) benefits. Reasoning: DGAP admitted partial pass-through of ITC (Rs. 91,45,350) but also identified a prima facie computation requiring Rs. 3,12,78,937 to be passed to 1,104 eligible home buyers; despite a reporting error, the authority held the obligation to remit the larger validated sum. Outcome: respondent ordered to pay Rs. 3,12,78,937 plus interest under Section 133(3)(B) CGST, refund within three months, and file compliance report with the jurisdictional commissioner and DGAP. - AT
Dominant issue: whether the respondent violated Section 171 CGST by not passing on Input Tax Credit (ITC) benefits. Reasoning: DGAP admitted partial pass-through of ITC (Rs. 91,45,350) but also identified a prima facie computation requiring Rs. 3,12,78,937 to be passed to 1,104 eligible home buyers; despite a reporting error, the authority held the obligation to remit the larger validated sum. Outcome: respondent ordered to pay Rs. 3,12,78,937 plus interest under Section 133(3)(B) CGST, refund within three months, and file compliance report with the jurisdictional commissioner and DGAP. - AT
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