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Patna High Court

Patna HC on GST Appeal Limitation: 120 Days vs. 4 Months

February 7, 2025 2061 Views 0 comment Print

Patna High Court sets aside GST appellate order against Brand Protection Services Pvt Ltd, directing reconsideration due to misinterpretation of appeal timelines.

Assessee failed to check GST notice on Common Portal: HC Set-aside ex-parte demand order 

January 31, 2025 1104 Views 0 comment Print

Patna High Court sets aside GST demand against Shiv Ganga Trading Co., citing inadequate notice details. Authorities directed to reassess within eight weeks.

Patna HC Sets Aside GST Assessment which was Based on Taxable Turnover Estimate

January 29, 2025 945 Views 0 comment Print

Patna High Court nullifies GST assessment for lack of statutory basis in using 40% turnover estimate; case remanded for fresh consideration with documentation.

GST Demand Order Set Aside for No Personal Hearing, Remanded for Fresh Order

January 22, 2025 828 Views 0 comment Print

Patna High Court orders personal hearing for Raymond Lifestyle Ltd. in GST case, directing the Assessing Officer to pass orders after hearing the assessee.

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

January 16, 2025 636 Views 0 comment Print

Patna High Court directs restoration of appeal in Silverline vs State of Bihar, emphasizing the duty of appellate authorities to decide cases on merits.

Delay in Filing Appeal U/S 107 Allowed per Notification No. 53/2023-CGST

January 13, 2025 1278 Views 0 comment Print

There was no rationale in Notification No. 53 of 2023, Central Tax which was brought out on 02.11.2023 only permitted appeals to be filed from orders passed by the proper officer on or before 31.03.2023, s a cut off date as the notification itself was brought out on 02.11.2023 and in such circumstances any order passed in at least three months before that date; the time provided for filing an appeal, ought to have been considered for such beneficial treatment.

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

January 9, 2025 465 Views 0 comment Print

The petitioner is aggrieved with the demand raised under a new PAN number distinct and different from the PAN number under which the petitioner has been filing return, which was validly issued to her by the department.

Panchnama Isn’t a Seizure Memo; Officer Must Record Reasons

January 7, 2025 2253 Views 0 comment Print

The Customs officials intercepted and seized the truck in Muzaffarpur, State of Bihar. The vehicle was taken to the Customs office and the vehicle and Areca Nut goods were seized in the Customs office.

Exercising Joint Option Under EPF Scheme Precedes Higher Pension Option Under EPS 1995

January 3, 2025 2238 Views 1 comment Print

Patna HC rules on joint option under EPF and Pension Scheme for higher pensions, citing Supreme Court precedents, impacting retirees from Bihar State Food Corporation.

Patna HC upholds validity of Section 16(4) of CGST Act which restricts ITC

January 2, 2025 6762 Views 0 comment Print

Patna High Court upholds the validity of Section 16(4) of CGST/BGST Act, addressing input tax credit claims and compliance requirements. Key details and implications discussed.

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