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Case Law Details

Case Name : Panacea Biotec Limited Vs Union of India & Ors. (Bombay High Court)
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Panacea Biotec Limited Vs Union of India & Ors. (Bombay High Court)

In Panacea Biotec Limited Vs Union of India & Ors., the Bombay High Court addressed the issue of whether GST can be levied on a Deed of Assignment, involving the transfer of land and a building constructed thereon by a lessee to a third party. The petitioner contended that the transaction in question should fall under Item 5 of Schedule III of the Central Goods and Services Tax Act, 2017, which does not attract GST, rather than under Item 2 of Schedule II. Despite submitting a detailed reply to the

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