Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
In a real estate anti-profiteering matter, the Tribunal applied a project-wise, area-based method to quantify the benefit of GST input tax credit and upheld the DGAP's computation on the basis that post-GST credit savings had to be passed on to homebuyers. It rejected attempts to restrict the benefit to goods-related credit or to notionally adjust unavailed pre-GST service credit, and treated the respondent's verified statements as admissions that profiteering had occurred. The amount of profiteering was upheld with GST on the excess realisation, and interest was also directed from the date of payment of the last instalment by each buyer.
In a real estate anti-profiteering matter, the Tribunal applied a project-wise, area-based method to quantify the benefit of GST input tax credit and upheld the DGAP's computation on the basis that post-GST credit savings had to be passed on to homebuyers. It rejected attempts to restrict the benefit to goods-related credit or to notionally adjust unavailed pre-GST service credit, and treated the respondent's verified statements as admissions that profiteering had occurred. The amount of profiteering was upheld with GST on the excess realisation, and interest was also directed from the date of payment of the last instalment by each buyer.
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