Patna High Court upholds Section 148 notice to Venky Steels Pvt. Ltd., ruling approval process met legal requirements under Section 151 of the Income Tax Act.
Patna High Court held that Faceless Assessment Procedure as prescribed under section 144B of the Income Tax Act is duly followed and in course of faceless assessment at every stage approval from competent authorities have been obtained.
Patna High Court sets aside GST assessment order due to lack of personal hearing, directing reassessment with proper procedural compliance.
Patna High Court allows Platinum Ispat Industries to seek rectification of denied input tax credit under the revised GST provisions and government circular.
Patna HC permits withdrawal of GST writ application with liberty to seek remedies before Competent Authority; GST Tribunal likely to be constituted soon.
Patna High Court held that input tax credit in GST regime is not admissible in relation to duty paid on capital goods in transit before appointed date. Accordingly, writ petition dismissed.
Patna HC rules that ED cannot arrest under PMLA after Special Court takes cognizance unless permitted. Arrest powers cease post-investigation phase.
Patna HC dismisses Vaishnavi Enterprises’ plea against GST registration cancellation due to delayed appeal and failure to use the Amnesty Scheme.
Patna High Court rules interest earned on government grants for construction is taxable income, not capital receipt.
Patna High Court reviews Indian Oil’s tax assessment dispute with Bihar. The case involves demand notices, limitation concerns, and natural justice principles.
