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.
The GST Appellate Tribunal held that the profiteering amount must exclude benefits already passed on to home buyers. The respondent was directed to refund the net amount with interest to eligible buyers within three months.
The ruling confirms that dehydrated dark seedless raisins fall under CTI 08062010. The key takeaway is that dried seedless grapes retain their essential character as raisins for customs purposes.
The Tribunal accepted the DGAP report after the complainant failed to appear despite confirmed receipt of the hearing notice. The ruling shows that proceedings may be concluded when a complainant does not participate.
The Tribunal held that wrist watches are valuable articles covered under Section 69A, and additions made under Section 69 were unsustainable.
