Anti-profiteering: Rs. 3.67 crore profiteering confirmed against home retail company for not passing on benefit of GST rate reduction • Whether a company under IBC liquidation can be exempted from mandatory pre-deposit under Section 107(6) • SEZ unit entitled to refund of unutilised ITC distributed through Input Service Distributor against its own zero-rated exports • ITC denial for FY 2019-20 not sustainable where returns were filed before 30th November 2021 • Excess interest paid under Section 50 before the retrospective amendment restricting interest to cash component is refundable • Composite assessment order covering multiple financial years is not sustainable • Demand order under Section 129(3) passed 175 days after statutory deadline is barred by limitation and without jurisdiction • Penalty under Section 129 set aside in bill-to-ship-to transaction
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The Tribunal held that the appellant's claim is for refund of ITC validly distributed through the ISD mechanism and accumulated against its own zero-rated expor…
The Tribunal held that since the amended proviso to Section 50(1) expressly provides that it shall be deemed to have been substituted with effect from 1st July…
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