Patna High Court

Retired VAT Officer can be appointed as member of VAT Tribunal: HC

Bihar Value Added Tax Act Vs Commercial Taxes Bar Association (Patna High Court)

Mere fact that at one point of time, the officer was working with the Commercial Taxes Department, cannot be a reasonable suspicion to disqualify him for appointment....

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Personal accountability with fine imposed on custom officials for non compliance of release order of goods

M/s Overseas Enterprises Vs Union of India through the CC of Customs (Patna High Court)

Patna High Court held In the case of M/s Overseas Enterprises vs. The Union of India through the CC of Customs that there was absolutely no justification at all either on fact or in law in not giving effect to the order of the provisional release dated 28.03.2013....

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No VAT on free supply of medicines – State Govt. not competent to levy tax on the basis of MRP or any other notional value

Mapra Laboratories Pvt. Ltd. Vs Commercial Tax Officer (Patna High Court)

Mapra Laboratories Pvt. Ltd. and others (the Petitioners) were engaged in manufacture and sale of medicines and had been regularly filing returns to the concerned Authorities. The Petitioners were claiming an exemption in respect of free of cost supply of medicines to its dealer under a scheme...

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HC jailed Top Custom Authorities for ‘Contempt of Court’

Birendra Kumar Singh Vs The Union Of India (Patana High Court)

This petition has been filed by the petitioner for initiating a proceeding of contempt against the opposite parties for their deliberate and willful non-compliance and violation of order dated 14.11.2011, ...

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