G.K. Trading Company vs Union of India

Case Title G.K. Trading Company vs Union of India Court Allahabad High Court Honorable Judges Justice Surya Prakash Kesarwani Justice Dr. Yogendra Kumar Srivastava Citation 2020 (12) GSTPanacea 38 HC Allahabad WRIT TAX No. – 666 of 2020 Judgement date 02- December-2020 The case in question involves a writ petition filed by the petitioner, seeking […]

Principal Commissioner of Income-tax (Central) V. Padma Kumar Jain

Case Title The Principal Commissioner of Income Tax (Central) vs Padma Kumar Jain Court Jharkhand High Court Honorable Judges Justice Aparesh Kumar Singh Justice Deepak Roshan Citation 2022 (10) GSTPanacea 469 HC Jharkhand Tax Appeal No. 7 of 2021 Judgment Date  11-October-2022 The instant appeal is directed against the order dated 08.07.2022 passed by learned […]

Sita Pandey vs State of Bihar

Case Title Sita Pandey vs State of Bihar Court Patna High Court Honorable Judges Justice Partha Sarthy Citation 2023 (08) GSTPanacea 106 HC Patna Writ Jurisdiction Case No. 5407 Judgement Date 23-August-2023 A cost of Rs. 5,000 was levied by the Hounorable Patna High Court on the Officer who recovered the entire amount (as per […]

M/s. MARUBENI INDIA PVT. LTD.

Case Title M/s. MARUBENI INDIA PVT. LTD. Court Karnataka AAR Judges Justice M .P. Ravi PrasadJustice Kiran Reddy Citation 2023 (03) GSTPanacea 85 HC Karnataka KAR ADRG 14/2023 Judgment Date 20-March-2023 What is the interpretation of term “Exporter” was the question before Karnataka AAR. The Applicant is engaged in trading of finished goods and also […]

K.J. International vs State of Punjab

Case Title K.J.International through its partner Pawan Kumar vs State of Punjab and another Court Punjab and Haryana High Court Honorable Judges Justice Ritu Bahri Justice Manisha Batra Citation 2023 (10) GSTPanacea 52 HC Punjab and Haryana CWP-22514 of 2023 Judgement Date 06-October-2023 1.The petitioner is seeking quashing of orders dated 10.08.2023 (Annexure P-3) and […]

Definition of audit under CGST/SGST Act, 2017

This chapter covers the definition of audit, types of audit, and salient legal provisions related to audit. 1.1. Definition of audit under CGST/SGST Act, 2017 Audit is defined in subsec 13 of sec 2 of the CGST/SGST Act, 2017 as – ―detailed examination of records, returns and other documents maintained or furnished by the taxable […]

Can “Treated Water” obtained from STP will be eligible for exemption from GST as “Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in a sealed container?

Case Title Rashtriya Chemicals & Fertilizers Ltd vs Appelate Authority. Court Bombay High Court Honorable Judges Justice Ashok Kumar Mehta & Justice Rajeev Kumar Mital Citation MHA/AAAR/AM-RM/02/2022-23 2022 (4) GSTPanacea 367 HC Bombay Judgement Date 01-April-2022 Council for Petitioner Santosh Sonar Council for Respondent NA Section Section 101 of the CGST Act In Favour of […]