Case Laws-GSTAT

Director General of Anti-Profiteering (DGAP) Vs. Paarth Infrabuild Pvt. Ltd. – GSTAT Principal Bench

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

The absence of a prescribed methodology for computing the profiteering amount does not render the provisions of Section 171 of the CGST Act, 2017 unenforceable | There is no time limit fixed for the calculation of the profiteered amount | The pendency of the case challenging the constitutional validity of Section 171 before the Supreme Court by itself will not in the absence of the order of Stay would anyway affect the jurisdiction of the GSTAT to decide the case of alleged profiteering – Director General of Anti-Profiteering (DGAP) Vs. Shree Sai Kripa Marketing – GSTAT Principal Bench

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The absence of a prescribed methodology for computing the profiteering amount does not render the provisions of Section 171 of the CGST Act, 2017 unenforceable | There is no time limit fixed for the calculation of the profiteered amount | The pendency of the case challenging the constitutional validity of Section 171 before the Supreme Court by itself will not in the absence of the order of Stay would anyway affect the jurisdiction of the GSTAT to decide the case of alleged profiteering – Director General of Anti-Profiteering (DGAP) Vs. Shree Sai Kripa Marketing – GSTAT Principal Bench Read Post »

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

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

The time limit of six months prescribed under Rule 133 of CGST Rules is directory in nature | Since the provisions of Section 171(3A) of the CGST Act for imposition of penalty have come into force w.e.f. 01.01.2020 whereas the period of investigation 01.07.2017 to 30.09.2019, hence the penalty prescribed under the above Section cannot be imposed retrospectively – Director General of Anti-Profiteering (DGAP) Vs. A J Enterprises – GSTAT Principal Bench

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The time limit of six months prescribed under Rule 133 of CGST Rules is directory in nature | Since the provisions of Section 171(3A) of the CGST Act for imposition of penalty have come into force w.e.f. 01.01.2020 whereas the period of investigation 01.07.2017 to 30.09.2019, hence the penalty prescribed under the above Section cannot be imposed retrospectively – Director General of Anti-Profiteering (DGAP) Vs. A J Enterprises – GSTAT Principal Bench Read Post »

Director General of Anti-Profiteering (DGAP) Vs. Panchsheel Buildtech Pvt. Ltd. – GSTAT Principal Bench

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

Penalty provision under Section 171(3A) of the CGST Act cannot be applied retrospectively – Director General of Anti-Profiteering (DGAP) Vs. Alton Buildtech Pvt. Ltd. – GSTAT Principal Bench

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Penalty provision under Section 171(3A) of the CGST Act cannot be applied retrospectively – Director General of Anti-Profiteering (DGAP) Vs. Alton Buildtech Pvt. Ltd. – GSTAT Principal Bench Read Post »

Director General of Anti-Profiteering (DGAP) Vs. Realgem Buildtech Pvt. Ltd. and Ors. – GSTAT Principal Bench

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Director General of Anti-Profiteering (DGAP) Vs. Realgem Buildtech Pvt. Ltd. and Ors. – GSTAT Principal Bench Read Post »

Original Proper Officer who has issued Notice under Section 74(1) of the CGST Act shall re-determine the tax payable by the Assessee and it cannot be done by the First Appellate Authority or the Tribunal | GSTAT has power to examine question of facts also and it is the last Adjudicating Forum on questions of facts – Sterling & Wilson Pvt. Ltd. Vs. Commissioner, Odisha, Commissionerate of CT GST and Ors. – GSTAT Principal Bench

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Original Proper Officer who has issued Notice under Section 74(1) of the CGST Act shall re-determine the tax payable by the Assessee and it cannot be done by the First Appellate Authority or the Tribunal | GSTAT has power to examine question of facts also and it is the last Adjudicating Forum on questions of facts – Sterling & Wilson Pvt. Ltd. Vs. Commissioner, Odisha, Commissionerate of CT GST and Ors. – GSTAT Principal Bench Read Post »

Director General of Anti-Profiteering (DGAP) Vs. Kanwar Enterprises Pvt. Ltd. – GSTAT Principal Bench

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

Director General of Anti-Profiteering (DGAP) Vs. Ireo Grace Realtech Pvt. Ltd. – GSTAT Principal Bench

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Director General of Anti-Profiteering (DGAP) Vs. Ireo Grace Realtech Pvt. Ltd. – GSTAT Principal Bench Read Post »

Director General of Anti-Profiteering (DGAP) Vs. Mantri Castles Pvt. Ltd. (Renamed as Castle Vista Pvt. Ltd.) – GSTAT Principal Bench

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Director General of Anti-Profiteering (DGAP) Vs. Mantri Castles Pvt. Ltd. (Renamed as Castle Vista Pvt. Ltd.) – GSTAT Principal Bench Read Post »

Director General of Anti-Profiteering (DGAP) Vs. Pacifica Developers Pvt. Ltd. – GSTAT Principal Bench

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

Director General of Anti-Profiteering (DGAP) Vs. St. Angelo’s Vnct Ventures LLP – GSTAT Principal Bench

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Director General of Anti-Profiteering (DGAP) Vs. St. Angelo’s Vnct Ventures LLP – GSTAT Principal Bench Read Post »

Director General of Anti-Profiteering (DGAP) Vs. Prateek Infraprojects India Pvt. Ltd. – GSTAT Principal Bench

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Director General of Anti-Profiteering (DGAP) Vs. Prateek Infraprojects India Pvt. Ltd. – GSTAT Principal Bench Read Post »

Director General of Anti-Profiteering (DGAP) Vs. C.G. Foods – GSTAT Principal Bench

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Director General of Anti-Profiteering (DGAP) Vs. C.G. Foods – GSTAT Principal Bench Read Post »

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