Associated Power Structures Pvt. Ltd. Vs State of Bihar (Patna High Court) Well, the stand taken by the officer is quite fair, but we only fail to understand as to why the officer did not apply his mind at the time of passing of the impugned order. It is only when this Court pointed out […]...

Pankaj Sharma Vs Union of India (Patna High Court) The Hon’ble Patna High Court in Pankaj Sharma vs. UOI & Ors. [Civil Writ Jurisdiction Case No. 7431 dated June 01, 2021] set aside the order dismissing the appeal of the assessee passed by the Revenue Department, on the ground that the same is cryptic in […]...

HDFC Bank Limited Vs Government of India (Patna High Court) In the case on hand what is noticeable that the statutory authority under Section 5 of the P.M.L.A., 2002 has not acted in accordance with the provisions of the enactment in question rather acted in defiance of the fundamental principles of judicial procedure and in […]...

Pramod Khad Bhandar Vs Union of India (Patna High Court) Contention of Appellant For issuance of a consequential writ or order for quashing of the ex parte order dated 05.03.2020 passed under section 73 of the state act and also for quashing of the summary of order issued in form GST DRC – 07 dated […]...

Vidyarthi Construction Private Limited Vs State of Bihar (Patna High Court) We are of the view that the impugned orders dated 29.10.2018, 31.7.2019, 7.8.2019, 24.7.2019 and 20.8.2019 passed by the Respondent No.3, the Joint Commissioner of Sate Taxes, Danapur Circle, East Circle, Muzaffarpur in Form ASMT-13 need to be quashed and set asid...

Pinax Steel Industries Pvt. Ltd. Vs State of Bihar (Patna High Court) Having heard learned counsel for the parties, as also perused the record, we are in agreement with Sri Gautam Kejriwal, learned counsel for the petitioner, that the principles of natural justice, in passing the order stands violated. Also, we are of the view […]...

The issue under consideration is whether the issue of notice u/s 147 for re-opening of assessment on the basis of difference in valuation report is justified in law?...

Gangotri Iron and Steel Co. Ltd. Vs The State of Bihar (Patna High Court) Facts- The petitioner is engaged in the business of manufacturing M. S. Billets TMT Steel Bars and Industrial Oxygen Gas. The petitioner stated that the respondent (State of Bihar) had announced Industrial Incentive Policy 2006. The petitioner stated that policy pro...

Sai Industries Vs State of Bihar (Patna High Court) HC dispose of the present petition in the following terms: (a) copy of the order passed by the authorities, leading to the passing of the order of demand shall be supplied to the petitioner, through his counsel, by tomorrow; (b) as and when petitioner takes recourse […]...

Where State Government was extending cash subsidy to assessee for print and sale of text books at low rates to reach children of deprived sections of society, considering fact that assessee was carrying on the activity which squarely fell within the definition of section 10(15) (charitable purpose) and was dependent upon finance of the St...