Vasu Clothing Private Limited VS Union of India
Case Title Vasu Clothing Private Limited VS Union of India Court Madhya Pradesh High Court Honorable Judges Justice S.C. Sharma Justice Virender Singh Citation 2018 (12) GSTPanacea 17 HC Madhya Pradesh WP No. 17999 Of 2018 Judgement Date 17-December-2018 The petitioner, a Private Limited Company incorporated under the Companies Act, 1956, is seeking relief from […]
Maa Laxmi Associates VS Union Of India
Case Title Maa Laxmi Associates VS Union Of India Court Delhi High Court Honorable Judges Justice Rajiv Sahai Endlaw Justice Sanjeev Narula Citation 2021 (02) GSTPanacea 101 HC Delhi W.P.(C) 1867/2021 Judgement Date 11-February-2021 The petition in question aims to secure a directive from the respondent no. 2, the Central Board of Indirect Taxes and […]
Union Of India VS. V.V.F Ltd
Manufacturers Traders Association vs Union Of India
Case Title Manufacturers Traders Association vs Union Of India Court Delhi High Court Honorable Judges Justice Manmohan Justice Sanjeev Narula Citation 2020 (09) GSTPanacea 41 HC Delhi W.P.(C) 597/2019 Judgement Date 15-September-2020 This application pertains to a request for an expedited hearing of a petition through video conferencing. The petitioners are seeking this expedited hearing, […]
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 […]
Panther Security Guard Services, Thru. Proprietor Chandra Shekhar Singh vs The State of Uttar Pradesh
Case Title Panther Security Guard Services, Thru. Proprietor Chandra Shekhar Singh vs The State of Uttar Pradesh Court Allahabad High Court Honorable Judges Justice Pankaj Bhatia Citation 2023 (10) GSTPanacea 111 HC Allahabad Writ Tax No. 194 of 2023 Judgement Date 12-October-2023 1. Heard Dr. R. S. Pandey Senior Advocate assisted by Sri Ankit Pande […]
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 […]