Patna High Court

Allow petitioner to upload appeal on GST Web Portal on payment of agreed tax, interest & penalty: HC

Sanyog Construction Private Limited Vs State of Bihar (Patna High Court)

Sanyog Construction Private Limited Vs State of Bihar (Patna High Court) Learned Counsel appearing for the State, states that if the petitioner deposits the amount towards tax, interest, fine, fee and penalty as admitted by him and also a sum equal to 10% of the remaining amount of tax in dispute arising from the impugned […]...

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HC explains provisions of Section 45(1) of PMLA, 2002 – Offences to be cognizable & non- bailable

Ahilya Devi Wife of Late Birendar Yadav Vs State of Bihar (Patna High Court)

Ahilya Devi Wife of Late Birendar Yadav Vs State of Bihar (Patna High Court) It is eminent that clause (ii) of sub-Section (1) of Section 45 of the Act places two conditions for release of a person accused of an offence under the Act, on bail, if a Public Prosecutor opposes the bail application, namely; […]...

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GST order not valid if passed without opportunity of hearing to assessee

Gaya Marketing Vs State of Bihar (Patna High Court)

HC find that the order dated 26.09.2018 to be not assigning any reasons whatsoever. Also, HC noticed that prior to passing of the impugned order, no opportunity of hearing was ever afforded to the writ-petitioner. As such, there was gross violation of principles of natural justice in passing of the impugned order....

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Goods cannot be detained if expired E-way Bill extended before detention order

Ram Charitra Ram Harihar Prasad Vs State of Bihar (Patna High Court)

Ram Charitra Ram Harihar Prasad Vs State of Bihar (Patna High Court) In so far as the present case is concerned, the document at Annexure -A series would confirm that the goods were tax paid and thus the exercise had to be regulated under the provisions of Section 129(1 )(b) which provides for a lenient […]...

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Reopening of Assessment merely based on department advisory is invalid

Ravindra Kumar (HUF) Vs CIT (Patna High Court)

In view of the clear fact situation available on the record where such reopening is simply founded on the advisory dated 10.03.2016 issued by the department and where the reasons so present for the formation of belief is not resting on any tangible material, in possession of the Assessing officer as confirmed from the discussions above, i...

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Addition for cash found with others cannot be added to Appellant’s income in absence of reasonable nexus

Dharmraj Prasad Bibhuti Vs ITAT (Patna High Court)

Dharmraj Prasad Bibhuti Vs ITAT, Patna (Patna High Court) Section 132 (4A) of the I.T. Act provides that where any books of Accounts, other documents, money etc. is found in possession or control of any person in course of search, it may be presumed that the same belongs to such person. It is apparent from […]...

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Section 12AA Registration cannot be cancelled unless CIT / Pr. CIT satisfied that  activities of such trust or institution are not genuine

St. Michaels Educational Association Vs CIT (Patna High Court)

St. Michaels Educational Association Vs CIT (Patna High Court) This Miscellaneous Appeal filed under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) is directed against the order dated 22.07.2015 passed by the Income Tax Appellate Tribunal, Patna Bench, Patna in Appeal Case No. ITA No. 141/Pat/2012, whe...

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Service Tax Refund would amounts to Unjust Enrichment if paid after collecting from customer

Bihar Industrial Area Development Authority Vs Commissioner of Central Excise and Service Tax(Patna High Court)

Bihar Industrial Area Development Authority Vs Commissioner of Central Excise (Patna High Court) The fact remains that the service tax for the period in question was deposited by the petitioner but after realizing it from its customers. This fact is not disputed. It is also not in dispute that no refund application was filed by […]...

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Interest not payable under GST if ITC availed but not utilized

M/s Commercial Steel Engineering Vs State of Bihar (Patna High Court)

Hon'ble Patna High Court held that ITC availed but not utilized for tax payment doesn't invite penal consequences of Section 73 of CGST Act, 2017 and interest cannot be recovered on mere availment of ITC which was not utilized...

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Tax reference can be filed in Hindi accompanied with authentic English version

Krishna Yadav VS. The State Of Bihar (Patna High Court)

A petition under Article 226 and 227 of the Constitution of India or a tax reference can be filed in Hindi but it will have to be accompanied by an English version as well which shall be the authentic version of the petition for all legal purposes so long as the Notification dated 9th of May 1972 stands. ...

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