Patna High Court held that delay of four months in filing of an appeal condoned on medical ground as the petitioner was suffering from Jaundice and the same was proved by submission of medical certificate.
Patna HC ruled that GST’s 3-year limitation under Section 73(10) begins from the filing date of the annual return, not the extended due date.
Once the State Government had extended the benefit under the particular scheme, the same could not be withdrawn by the Electricity Department basing on the audit report. In absence of any evidence of theft being committed by assessee, the benefit of Intensive Policy could not be withdrawn.
Patna HC rules appeal maintainable despite GST payment from Electronic Credit Ledger; directs Appellate Authority to consider the case on merits.
Patna High Court held that petitioner cannot be deprived of the benefit due to non-constitution of the Tribunal accordingly, petitioner must be extended statutory benefit of stay u/s. 112(9) of Bihar Goods and Services Tax Act.
Patna High Court held that assigning reasons or grounds is mandatory while preparing seizure memo. Action based on local trader’s opinion is not reliable and acceptable. Accordingly, seizure memo is liable to be set aside.
Order u/s 129 (3) quashed by Patna HC as it was passed after expiry of 7 days from date of Notice MOV 07 ,which was held violative of section 129(3) limitation
Patna High Court rules that an Assessing Officer cannot summarily reject Section 197 applications based on pending tax demands. Orders set aside for reconsideration.
Patna High Court rules GST cannot be applied to contracts completed before its enactment. Refund claims for wrongful GST deductions to be processed within eight weeks.
Patna HC quashes re-assessment order against liquidated company, emphasizing the Liquidator’s right to be heard under the IBC. Re-assessment to proceed with Liquidator’s participation.
