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.
Patna HC dismissed a writ petition challenging GST registration cancellation due to delayed appeal filing and non-utilization of Amnesty Scheme.
Patna High Court denies anticipatory bail to Manoj Singh in a gold smuggling case, citing lack of evidence and differences from a similar case.
Patna High Court decides that the JCIT cannot transfer a case under Section 127 without giving the assessee an opportunity to be heard. Case set aside.
Patna HC dismisses Bharti Enterprises’ petition against GST registration cancellation due to delay and failure to avail amnesty scheme, citing lack of diligence.
Patna HC dismisses plea challenging Income Tax Department’s bid disqualification notice for office space rental. Evaluation process found justified.
Patna High Court rejects a petition challenging GST registration cancellation, citing failure to use available appeal and amnesty options.
Patna High Court held that for migrating PAN to new AO, due to change in address, a written request to existing AO must be made. Such procedure needs to be followed for change of jurisdiction.
