2024 (2) TMI 1367

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r. Utkarsh Kumar, Advocate. For the Respondents: Mr. Sanjib Kumar Mohanty, SPL with Mr. Subesh Kumar S., Ms. Anushka Jakhodia, Advocates for R-1. Mr. Akshay Amri Tanshu, Sr. Standing Counsel with Ms. Anjali Kumari, Mr. Samyak Jain and Mr. Ayush Raj, Advocates for R-2. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Mr. Sanjib Kumar Mohanty, learned counsel appearing for the respondent no. 1 submit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mises and office of the petitioner respectively. 5. Reference may be had to the judgment of this Court in K.M. Food Infrastructure Pvt. Ltd. vs. Director General (DGGI) 2024: DHC:1081-DB wherein in similar circumstances this Court while interpreting provision of Section 67 of the Central Goods and Services Tax Act 2017 (herein referred to as) has held that 'cash' is clearly excluded from the defi....