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Patna High Court

Patna HC Directs Department to Produce Evidence of Witness Presence During GST Inspection

June 25, 2024 678 Views 0 comment Print

Patna High Court directs Bihar state to produce evidence of witnesses in a GST inspection case under CrPC Section 100. Stay on recovery granted until June 28, 2024.

Remedy cannot be availed under writ jurisdiction when alternate remedies not availed efficaciously

May 29, 2024 693 Views 0 comment Print

The Patna High Court dismissed Rajesh Kumar Dubey’s writ petition against the Union of India, ruling that writ jurisdiction cannot be availed when alternate remedies are not pursued diligently.

Patna HC Grants Interim Stay in Service Tax Case: Order Passed After 1-Year Deadline

May 16, 2024 882 Views 0 comment Print

Patna High Court grants interim stay on service tax case due to violation of FA, 1994. Union asked for reasons behind delay. Awaiting positive outcome.

GST: Order must be passed with 7 days of service of notice of detention/seizure

May 3, 2024 2001 Views 0 comment Print

Learn about the Patna High Court’s ruling in Pawan Carrying Corporation v. State of Bihar clarifying the seven-day timeline for issuing orders after the detention or seizure of goods.

Interest Applicable for Delayed GST Return Filing, Despite Tax Payment from Credit Ledger

April 28, 2024 3015 Views 0 comment Print

Understand the implications of delayed return filing in tax matters based on the Sincon Infrastructure Pvt. Ltd. vs. Union of India case at the Patna High Court. Learn how interest is applied even if tax is paid from the credit ledger.

Patna HC orders Judicial Officers to Compensate ₹200 for Unjust Trial

April 26, 2024 5184 Views 0 comment Print

Read the full text of the Patna High Court judgment ordering two judicial officers to pay ₹200 as compensation to Sunil Pandit for an unjust trial under Section 498A IPC.

Land classification dispute with NHAI: HC directs filing of Appeal instead of Writ

April 26, 2024 783 Views 0 comment Print

Patna High Court dismisses reference under NHAI Act due to default. Analysis of the case, implications, and conclusion. Learn why parties should challenge awards under Section 34, not by writ.

Patna HC Dismisses PIL Challenging GST Constitution (101st Amendment) Act, 2016

April 19, 2024 729 Views 0 comment Print

Read the detailed analysis as Patna HC dismisses PIL challenging provisions of 101st Constitutional Amendment for enacting GST laws. Understand the judgment’s impact and implications.

GST Registration Cancellation: HC should not exercise jurisdiction for failure to pursue alternate remedies

April 5, 2024 687 Views 0 comment Print

Review the judgment of Nitya Enterprises Hathidah vs. State of Bihar through the Commissioner from Patna High Court regarding the cancellation of registration under the Bihar GST Act.

Exemption u/s. 10(10AA) differentiating Government and other employees not violative of Article 14: Patna HC

March 5, 2024 1539 Views 0 comment Print

Patna High Court’s judgment on leave encashment tax exemption for government vs other employees, detailing differentiation, constitutional validity, and implications.

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