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Patna High Court

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

January 7, 2025 2418 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 2331 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 6843 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.

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

December 29, 2024 4611 Views 0 comment Print

Patna HC upholds income tax scrutiny against Patna Smart City Limited, rejecting claims of violation of guidelines and natural justice.

Patna HC Dismisses Petition Against GST Registration Cancellation for Limitation

December 29, 2024 411 Views 0 comment Print

Patna HC dismisses petition challenging GST registration cancellation due to failure to use remedies within the prescribed limitation period.

Patna HC Allows 10% Pre-Deposit for Recovery Stay Pending GSTAT constitution

December 29, 2024 672 Views 0 comment Print

Patna HC allows 10% pre-deposit for GST stay due to delay in constituting GST Tribunal, pending appeal.

Non-Constitution of GSTAT: Patna HC Grants Stay on recovery on 20% Deposit

December 29, 2024 588 Views 0 comment Print

Patna High Court grants conditional stay on GST tax recovery due to the non-constitution of the GST Appellate Tribunal, requiring a 20% deposit of disputed tax.

Ex-Directors not liable for GST demand on transactions after Resignation: Patna HC

December 2, 2024 5457 Views 0 comment Print

Patna HC rules GST demands cannot be imposed on ex-directors for transactions post-resignation. Petitioners must clarify liability to Assessing Officer.

Petitioner neither filed GST returns on time nor used alternative remedy – HC dismisses Writ

December 1, 2024 630 Views 0 comment Print

Patna HC upholds GST registration cancellation due to appeal filing delays and missed Amnesty Scheme. Case highlights consequences of non-compliance under GST law.

Patna HC Dismisses Petitions on validity of GST Orders/Notices Limitations

November 29, 2024 5325 Views 0 comment Print

Patna High Court rules on extension of limitation for GST assessment orders in Barhonia Engicon Pvt Ltd case, addressing pandemic-related issues.

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