Patna HC rules GST demands cannot be imposed on ex-directors for transactions post-resignation. Petitioners must clarify liability to Assessing Officer.
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 High Court rules on extension of limitation for GST assessment orders in Barhonia Engicon Pvt Ltd case, addressing pandemic-related issues.
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 GST appeal under BGST Act with conditions for payment, following a dismissed appeal due to delayed filing.
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
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.
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.
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.
Patna High Court rules on TDS application under Section 197, stating pending tax demand does not justify summary rejection by Assessing Officer.
