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.
Patna High Court sets aside GST appellate order against Brand Protection Services Pvt Ltd, directing reconsideration due to misinterpretation of appeal timelines.
Patna High Court sets aside GST demand against Shiv Ganga Trading Co., citing inadequate notice details. Authorities directed to reassess within eight weeks.
Patna High Court nullifies GST assessment for lack of statutory basis in using 40% turnover estimate; case remanded for fresh consideration with documentation.
Patna High Court orders personal hearing for Raymond Lifestyle Ltd. in GST case, directing the Assessing Officer to pass orders after hearing the assessee.
Patna High Court directs restoration of appeal in Silverline vs State of Bihar, emphasizing the duty of appellate authorities to decide cases on merits.
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.
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.
