Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
Profiteering under the GST framework was found arising from failure to pass on input tax credit; the investigative report's computations were accepted as conclusive and used to quantify profiteering and a proportional adjustment for completed work, resulting in a specified amount payable to the applicant. The respondent is directed to pay the proportionate profiteered amount to the applicant with interest calculated under the CGST Rules and to submit a compliance report to tax authorities within the prescribed timeframe.
Profiteering under the GST framework was found arising from failure to pass on input tax credit; the investigative report's computations were accepted as conclusive and used to quantify profiteering and a proportional adjustment for completed work, resulting in a specified amount payable to the applicant. The respondent is directed to pay the proportionate profiteered amount to the applicant with interest calculated under the CGST Rules and to submit a compliance report to tax authorities within the prescribed timeframe.
Note: It is a system-generated summary and is for quick reference only.