Explore the Patna High Court ruling in Nav Nirman Construction vs. Union of India, emphasizing that the Appellate Authority cannot dismiss an appeal for non-prosecution.
Explore the legal intricacies of pre-deposit for appeal under Section 107(6)(b) of the CGST/BGST Act in Flipkart vs. State of Bihar. Learn about ECL vs. ECRL utilization.
Patna High Court held that direction of Collector for prohibition on removal of broken stone chips before expiry of extended period unjustifiable in law. Accordingly, authorities directed to allow petitioner company to lift entire amount of broken stone material.
Read the full text of the judgment/order in Trimurti Private Limited Vs State of Bihar, where Patna High Court stays GST demand until the Appellate Tribunal is constituted. Analysis of the case and its implications.
Patna High Court directs AO to reconsider interest charges in SYV Motors vs. State of Bihar under GST, citing retrospective amendment to Section 50.
Patna High Court allows appeal under Amnesty Scheme with pre-deposit from Electronic Credit Ledger, stating it’s maintainable. Decision amid Supreme Court stay on conflicting judgment.
Patna High Court held that penalty is imposable under section 56(4)(b) of the Bihar Value Added Tax Act, 2005 (Bihar VAT Act) on account of clerical mistake in mentioning of invoice number in SUVIDHA Form.
Read about Patna High Court’s decision in Mahavir Sharmik case, granting relief to a cooperative society from BGST for solid waste management activities.
Patna High Court held that adjustment of entry tax paid on damaged cement is not admissible under the provisions of Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein Act, 1993.
Patna High Court restores appeal dismissed under BGST Act, setting aside delay grounds. Conditions outlined in Notification No. 53 of 2023 must be met.
