The Tribunal examined allegations of oppression and mismanagement and found no supporting material. The petition was dismissed in limine, reaffirming that mere assertions without substantiation cannot sustain such proceedings.
The ruling held that food and beverage services used in providing taxable event management services qualify for ITC. It confirmed that such supplies form part of a composite supply, bringing them within the exception to the ITC blockage.
The authority ruled that a CKD e-rickshaw qualifies as a finished vehicle if it includes the motor and at least three other essential components. In such cases, the concessional 5% GST rate applies.
The Tribunal upheld exemption where the assessee invested the entire capital gain within time but possession was delayed due to builder-related litigation. The ruling confirms that investment, not possession, is the key requirement under Section 54F.
Proceedings were closed after it was confirmed that GST ITC benefits had already been passed on to flat buyers. The decision emphasizes that resolved ITC benefit disputes do not warrant continued proceedings.
An anti-profiteering complaint was dismissed after investigation showed the project started after GST implementation. The decision highlights that Section 171 does not apply without a pre-GST to post-GST comparison.
The SC dismissed Revenue appeals holding reassessment notices unsustainable as the issue stood concluded by an earlier binding judgment. The ruling reinforces adherence to settled law in reopening cases.
The court set aside reassessment orders and notices as the issue was already covered by an earlier judgment. Consequential proceedings were also nullified, with other rights kept open.
Advance ruling held QIAshredder cannot function independently and works only with a centrifuge. It was classified as parts under CTH 84219900, not 84212900.
The GST Appellate Tribunal accepted the DGAP report after finding no profiteering under Section 171 of the CGST Act. With no appearance from the complainant, the proceedings were concluded and the case was disposed of.
