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Patna High Court

Latest Posts in Patna High Court

Ex-Directors not liable for GST demand on transactions after Resignation: Patna HC

December 2, 2024 4317 Views 0 comment Print

Patna HC rules GST demands cannot be imposed on ex-directors for transactions post-resignation. Petitioners must clarify liability to Assessing Officer.

Petitioner neither filed GST returns on time nor used alternative remedy – HC dismisses Writ

December 1, 2024 264 Views 0 comment Print

Patna HC upholds GST registration cancellation due to appeal filing delays and missed Amnesty Scheme. Case highlights consequences of non-compliance under GST law.

Patna HC Dismisses Petitions on validity of GST Orders/Notices Limitations

November 29, 2024 3225 Views 0 comment Print

Patna High Court rules on extension of limitation for GST assessment orders in Barhonia Engicon Pvt Ltd case, addressing pandemic-related issues.

Conditional bail granted to accused involved in smuggling of foreign origin gold: Patna HC

November 19, 2024 144 Views 0 comment Print

Patna High Court granted conditional bail to the accused involved in smuggling of foreign origin gold. Further, accused also directed to remain physically present in the given dates.

Patna HC Restores Time-Barred GST Appeal Subject to Payment Conditions

November 16, 2024 450 Views 0 comment Print

Patna HC restores GST appeal under BGST Act with conditions for payment, following a dismissed appeal due to delayed filing.

GST Act Permits Alternate Authentication; Minor Technical Lapses Don’t Invalidate Proceedings

November 16, 2024 354 Views 0 comment Print

GST Act allows alternate methods of authentication, and technical lapses, such as missing signatures, do not invalidate proceedings if they conform substantially to the law

Writ for testing constitutional validity of section 29(2) of CGST Act not entertained: Patna HC

November 12, 2024 342 Views 0 comment Print

Patna High Court held that there is no reason to entertain the writ petition on the ground of testing the constitutional validity of section 29(2) of both Central Goods and Services Tax Act, 2017 and Bihar State Goods and Services Tax Act, 2017 since it is a mere after thought.

No jurisdiction under Article 226 as non-compliance with principles of natural justice not substantiated

November 9, 2024 438 Views 0 comment Print

Patna High Court held that invocation of extraordinary jurisdiction under Article 226 of the Constitution of India unjustified as lack of jurisdiction and the absence of compliance with principles of natural justice have been merely raised but not substantiated.

GST Appellate Authority Must Decide Appeal on Merits Despite Lack of Written Submission

October 31, 2024 402 Views 0 comment Print

Appellate authority has a statutory duty under Section 107(11) of Goods and Services Tax Act to conduct further inquiry and decide appeal based on its merits, even if appellant fails to produce written submissions.

Pending Tax Demand not Justify Section 197 Lower TDS application Rejection

October 27, 2024 378 Views 0 comment Print

Patna High Court rules on TDS application under Section 197, stating pending tax demand does not justify summary rejection by Assessing Officer.

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