Patna High Court

Section 10(23C)(iiiab) exemption on Print & sale of text books at low rates to reach children of deprived sections of society

Bihar State Text Book Publishing Corporation Vs CIT (Patna High Court)

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...

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HC directs GST department to provide copy of demand order to Petitioner

Sai Industries Vs State of Bihar (Patna High Court)

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 […]...

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Reopening of Assessment for mere Difference in Valuation Report Not Justified

Mukul Kumar Singh Vs CIT (Patna High Court)

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?...

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Industrial Incentive Policy 2006 announced by Bihar Government covers subsidy on entry tax

Gangotri Iron and Steel Co. Ltd. Vs The State of Bihar (Patna High Court)

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...

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No bail despite 7 year in Jail due to valid order of remand in other 2 cases

Ritlal Rai Vs. Union of India (Patna High Court)

Ritlal Rai Vs. Union of India (Patna High Court) In this case Though the petitioner has already suffered maximum punishment of seven years, so in the present case lodged under the PML Act, he cannot be kept in judicial custody but, because in two cases in which he is still in jail with respect to […]...

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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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