2018 Taxo.online 419

CWP NOS. 23111 AND 24162 0F 2018 (O&M) DATED 22.10.2018

M/s MODERN INSECTICIDES LIMITED

STATE OF PUNJAB AND OTHERS

2018

GST

Central Goods & Services Tax Act, 2017

129, 67(6) and 107(7)

CGST Rules

140

Hon’ble Mr. Rajesh Bindal, Justice and Hon’ble Mr. Mahabir Singh Sindhu, Justice

In favour of assessee

High Court

Punjab & Haryana

Represented by: –

Petitioner: – Mr. Rishab Kapoor, Mr. Saurabh Kapoor and Mr. Rajiv Agnihotri, Advocates

Respondent: – Mr. Ankur Mittal, Addl. A.G., Mr. Manoj Dhankhar, AAG, Mr. Pankaj Gupta, Addl. A.G. and Mr. Anshuman Chopra, Advocate