Courts: Patna High Court
311 articlesGoods and Services Tax

Goods and Services Tax
Apppellate authorities must decide cases on merits, even in ex parte Cases: Patna HC
Goods and Services Tax

Goods and Services Tax
Delay in Filing Appeal U/S 107 Allowed per Notification No. 53/2023-CGST
Income Tax

Income Tax
Notice and order issued based on suo motu PAN issued by department is unjustifiable: Patna HC
Custom Duty

Custom Duty
Panchnama Isn’t a Seizure Memo; Officer Must Record Reasons
Corporate Law

Corporate Law
Exercising Joint Option Under EPF Scheme Precedes Higher Pension Option Under EPS 1995
Goods and Services Tax

Goods and Services Tax
Patna HC upholds validity of Section 16(4) of CGST Act which restricts ITC
Income Tax

Income Tax
Income Tax Scrutiny Guidelines Don’t Exclude Random Selection by AOs: Patna HC
Goods and Services Tax

Goods and Services Tax
Patna HC Dismisses Petition Against GST Registration Cancellation for Limitation
Goods and Services Tax

Goods and Services Tax
Patna HC Allows 10% Pre-Deposit for Recovery Stay Pending GSTAT constitution
Goods and Services Tax

Goods and Services Tax
Non-Constitution of GSTAT: Patna HC Grants Stay on recovery on 20% Deposit
Goods and Services Tax

Goods and Services Tax
Ex-Directors not liable for GST demand on transactions after Resignation: Patna HC
Goods and Services Tax

Goods and Services Tax
Petitioner neither filed GST returns on time nor used alternative remedy – HC dismisses Writ
Goods and Services Tax

Goods and Services Tax
Patna HC Dismisses Petitions on validity of GST Orders/Notices Limitations
Custom Duty

Custom Duty
