Sponsored
    Follow Us:

Patna High Court

Latest Posts in Patna High Court

Order quashed as three opportunities of personal hearing as required u/s. 33A of Central Excise Act not granted

May 13, 2025 48 Views 0 comment Print

Patna High Court held that section 33A of the Central Excise Act, 1944 mandates granting at least three opportunities of personal hearing at sufficient interval. Order passed without complying the same is liable to be quashed.

Extended Period Justified for Non-Disclosure in ST-3 & Non-Furnishing of Tax Information

May 12, 2025 81 Views 0 comment Print

Patna High Court held that extended period of limitation of five years under proviso to Sub-Section (1) of Section 73 of the Finance Act, 1994 in as much as transactions were not disclosed in ST-3 and relevant information were not provided to taxing authority.

Order sustained as requirement u/s. 75(4) of CGST Act duly complied: Patna HC

May 12, 2025 702 Views 0 comment Print

Patna High Court held that order passed by the State Authority sustained since that there is no violation of principles of natural justice much less any violation of the statutory provisions as contained in sub-section (4) of Section 75 of the CGST/ BGST Act, 2017.

Costs Imposed on State for Officer’s Abuse of Power Should Be Recovered from Erring Officer

May 11, 2025 351 Views 0 comment Print

Patna High Court dismisses ex-Principal Secretary’s plea against observation allowing cost recovery for whimsical prosecution.

GST Appeals Under Sections 62, 73, 74 Can Be Filed Until January 31, 2024, Despite Delay

May 11, 2025 822 Views 0 comment Print

Patna High Court directs SIS Cash Services to file GST appeal against best judgment assessment, citing statutory timeline and special notification.

Section Notice liable to be quashed if not supported by reasons: Patna HC

May 10, 2025 3282 Views 0 comment Print

Patna High Court held that notice must be supported by reasons. Accordingly, since notice issued under section 148 of the Income Tax Act is not supported by reasons the same is liable to be quashed. Thus, writ petition stand allowed.

Patna High Court Questions Officials’ Actions in GST Case

May 9, 2025 993 Views 0 comment Print

Writ application challenges unlawful GST recovery despite timely return filing. Court questions tax authorities’ actions and appellate order.

No jurisdictional error when material relied upon while passing order supplied to assessee

May 9, 2025 222 Views 0 comment Print

Patna High Court held that there is no jurisdictional error since material/ documents based on which order of assessment has been passed is duly supplied to the assessee. Accordingly, writ petition dismissed.

Blocking of E-Credit Ledger Under CGST Rule 86A Upheld with Sufficient Evidence

May 8, 2025 213 Views 0 comment Print

Patna High Court held that blocking of Electronic Credit Ledger justified since there is sufficient material before department to satisfy with regard to necessity of passing an order under rule 86-A(1) of the CGST Rules, 2017.

Patna HC refused to interfere in seizure proceedings of Customs due to ongoing investigation

May 7, 2025 78 Views 0 comment Print

Patna High Court held that since the investigation is going on and is in a nascent stage, any interference in the seizure proceedings would have the effect of hampering and stifling proper investigation and adjudication. Accordingly, writ disposed off.

Sponsored
Sponsored
Search Post by Date
May 2025
M T W T F S S
 1234
567891011
12131415161718
19202122232425
262728293031