CGST 57

Director General of Anti-Profiteering (DGAP) Vs. Sane Retails Pvt. Ltd. – GSTAT, Principal Bench

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Director General of Anti-Profiteering (DGAP) Vs. Sane Retails Pvt. Ltd. – GSTAT, Principal Bench Read Post »

Director General of Anti-Profiteering (DGAP) Vs. ASR Cinema LLP – GSTAT Principal Bench

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Director General of Anti-Profiteering (DGAP) Vs. ASR Cinema LLP – GSTAT Principal Bench Read Post »

Where the incidence of tax has been passed on to consumers, the statutory mandate under Sections 54(5) and 57 of the CGST Act, 2017 requires the refund to be credited to the Consumer Welfare Fund, and courts cannot create a refund mechanism dehors the statute by directing adjustment through tariff or any alternative modality – Union of India and Anr. Vs. Torrent Power Ltd. – Supreme Court

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Where the incidence of tax has been passed on to consumers, the statutory mandate under Sections 54(5) and 57 of the CGST Act, 2017 requires the refund to be credited to the Consumer Welfare Fund, and courts cannot create a refund mechanism dehors the statute by directing adjustment through tariff or any alternative modality – Union of India and Anr. Vs. Torrent Power Ltd. – Supreme Court Read Post »

Director General of Anti-Profiteering (DGAP) Vs. Proctor & Gamble Group – GSTAT Principal Bench

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Director General of Anti-Profiteering (DGAP) Vs. Proctor & Gamble Group – GSTAT Principal Bench Read Post »

Director General of Anti-Profiteering (DGAP) Vs. Raj & Co. – GSTAT Principal Bench

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Director General of Anti-Profiteering (DGAP) Vs. Raj & Co. – GSTAT Principal Bench Read Post »

Director General of Anti-Profiteering (DGAP) Vs. Urban Essence (Subway Franchisee) – GSTAT Principal Bench

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Director General of Anti-Profiteering (DGAP) Vs. Urban Essence (Subway Franchisee) – GSTAT Principal Bench Read Post »

Torrent Power Ltd. Vs. Union of India and Anr. – Gujarat High Court

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Torrent Power Ltd. Vs. Union of India and Anr. – Gujarat High Court Read Post »

Svera Agro Ltd. Vs. Commissioner of Central Tax and GST, GST Delhi North Commissionerate – Delhi High Court

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Svera Agro Ltd. Vs. Commissioner of Central Tax and GST, GST Delhi North Commissionerate – Delhi High Court Read Post »

Aim Worldwide Pvt. Ltd. and Anr. Vs. Union of India and Ors. – Gujarat High Court

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Aim Worldwide Pvt. Ltd. and Anr. Vs. Union of India and Ors. – Gujarat High Court Read Post »

Dantara Jewellers Vs. State of Kerala and Ors. – Kerala High Court

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Dantara Jewellers Vs. State of Kerala and Ors. – Kerala High Court Read Post »

Hardcastle Restaurants Pvt. Ltd. and Anr. Vs. Union of India and Ors. – Bombay High Court

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Hardcastle Restaurants Pvt. Ltd. and Anr. Vs. Union of India and Ors. – Bombay High Court Read Post »

Lalitha Muraleedharan Vs. The Range Forest Officer and Ors. – Kerala High Court

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Lalitha Muraleedharan Vs. The Range Forest Officer and Ors. – Kerala High Court Read Post »

Amit Cotton Industries Vs. Principal Commissioner of Customs – Gujarat High Court

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Amit Cotton Industries Vs. Principal Commissioner of Customs – Gujarat High Court Read Post »

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