GST CASE LAW DIGEST 16.06.2026

By | July 18, 2026

GST CASE LAW DIGEST 16.06.2026 GST CASE LAW DIGEST16.06.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 7 Cremeux Bakeries (P.) Ltd., In re Factory-made bakery items sold at outlets without further cooking/preparation, using a single price list and no service component, are classified as a “supply of goods” under… Read More »

Anti-Profiteering Reports Must Factor In Market Dynamics and Raw Material Cost Variations, Requiring De Novo Reinvestigation

By | July 18, 2026

Anti-Profiteering Reports Must Factor In Market Dynamics and Raw Material Cost Variations, Requiring De Novo Reinvestigation Issue Whether the DGAP’s profiteering computation can be accepted when it fails to evaluate market dynamics and raw-material cost increases, and whether a comprehensive de novo reinvestigation is required when fundamental product verifications are absent. Facts Proceedings were initiated… Read More »

Developer Liable to Refund Profiteered Amount With Interest for Not Passing On Additional ITC Benefit

By | July 18, 2026

Developer Liable to Refund Profiteered Amount With Interest for Not Passing On Additional ITC Benefit Issue Whether the respondent developer is liable for anti-profiteering action under Section 171 of the CGST Act for failing to pass on the benefit of additional Input Tax Credit (ITC) to residential homebuyers through a commensurate reduction in flat prices.… Read More »