GNRC Limited vs. The Union of India
Case Title GNRC Limited vs. The Union of India Court Gauhati High Court Honourable judges Justice Arun Dev Choudhury Citation 2024 (06) GSTPanacea 49 HC Gauhati WP(C)/5398/2021 Judgment Date 19-June-2024 Heard Dr. A Saraf, learned Senior Counsel assisted by Mr. P Baruah, learned counsel for the petitioners. Also heard Mr. SC Keyal, learned standing counsel […]
Bhavya Enterprise VS Union Of India
Case Title Bhavya Enterprise VS Union Of India Court Gauhati High Court Honorable Judges Justice Soumitra Saikia Citation 2020 (11) GSTPanacea 144 HC Gauhati WP (C) No. 5042 Of 2019 Judgement Date 11-November-2020 In the legal proceeding, the petitioner was represented by Mr. D. Saraf, a learned counsel. Mr. S.C. Keyal, the learned Standing counsel, […]
Shyamji Trading Company VS State of Gujarat
Case tittle Shyamji Trading Company VS State Of Gujarat court Gujarat high court Honourable judge Justice N.V.Anjaria Justice Bhargav D. Karia Citation 2022 (10) GSTPanacea 576 HC Gujarat R/Special Civil Application No. 20732 Of 2022 Judgment date 13-October-2022 Mr. Samreer Gupta, representing Mr. Monal Chaglani, the petitioner, and Mr. Krutik Parikh, the learned Additional Government […]
NEHA ENTERPRISE VS STATE OF GUJARAT
Case Title NEHA ENTERPRISE VS STATE OF GUJARAT Court Ahmedabad High Court Honorable Judges JUSTICE SONIA GOKANI JUSTICE SANDEEP N. BHATT Citation 2023 (01) GSTPanacea 271 HC Ahmedabad R/SPECIAL CIVIL APPLICATION NO. 20505 of 2022 Judgement Date 19- January-2023 The petitioner is contesting the legal actions initiated by the department through a show cause notice […]
Bell Granito Ceramica Ltd VS The Union of India
Case Titile Bell Granito Ceramica Ltd VS The Union of India Court Gujarat High Court Honorable Judges Justice Mr. Vikram Nath Justice J.B.Pardiwala Citation 2020 (09) GSTpanacea 49 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 4487 of 2020 Judgement Date 16-09-2020 The document outlines a legal proceeding involving a writ applicant and a government department regarding […]
Pepsico India Holdings Pvt. Ltd. vs Union of India
Case Title PEPSICO INDIA HOLDINGS PVT. LTD vs THE UNION OF INDIA Court Gauhati High Court Honorable Judges Justice Manish Choudhury Citation 2023 (12) GSTPanacea 130 HC Gauhati WP(C)/6960/2023 Judgment Date 13-December-2023 Summary of the Landmark Judgment of Gauhati High Court: In a significant ruling, the Gauhati High Court has stayed the operation of a […]
Can “The educational assessment examination (ASSET) with its variants provided by the applicant to school/educational organization is exempted from payment of GST?
Case Title Educational Initiative Pvt Ltd Court Gujarat AAAR Honorable Judges Member P Gupta & Member Seema Arora Citation 2021 (9) GSTPanacea 68 HC Gujarat GUJ/GAAAR/APPEAL/2021/29 Judgement Date 07-September-2021 Council for Petitioner Mahendra Kumar Council for Respondent Nitesh Jain Section Entry at Sr. No. 66(b)(iv) of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 In Favour of […]
Classification of Product “different shapes & size papad”?
Case Title Alisha Gruh Udyog Court Gujarat AAR Honorable Judges Member P.Gupta & Member Seema Arora Citation 2021 (11) GSTPanacea 67 HC Gujarat GUJ/GAAR/APPEAL/2021/30 Judgement Date 02-November-2021 Council for Petitioner Apurva N Mehta Council for Respondent NA Section Section 100 In Favour of In Favour of Assesses The Gujarat Bench of Member J.P.Gupta & Member Seema Arora […]
Can demand notice be issued to impose a service tax upon presumption or state indeterminateness?
Tax impose upon service Case Title N.E. Logistics& Anr vs Union of India & Ors. Court Gauhati High Court Honorable Judges Justice Achintya Malla Bujor Barua Citation 2022 (3) GSTPanacea 321 HC Guahati WP(C)/1870/2022 Judgement Date 23-March-2022 Council for Petitioner J P More Council for Respondent SC Keyal Section Section 78 of the Finance Act […]
Is a pre-show cause notice consultation mandatory? Whether the Principal Commissioner/Commissioner which had issued the Demand-cum-SCN dated 31.12.2021 had the authority to do so?
Case Title Sanjib das vs Union of India and Others Court Gauhati High Court Honorable Judges Justice Devashis Baruah Citation 2022 (5) GSTPanacea 258 HC Gauhati WP(C)/2565/2022 Judgement Date 13-May-2022 Council for Petitioner A.K Gupta Council for Respondent Asstt.S.G.I. Section Clause 5 (d) of circular dated 11.11.2021 & Section 73 of the Finance Act of […]