Patna High Court directs full GST refund, imposes 12% interest for default, and fines Patliputra circle Rs. 5000. Key update on National Insurance Co. Ltd. Vs State of Bihar case.
Explore the Patna High Court’s judgment on Raj Kumar Sao Kishori Lal Sao vs. State of Bihar regarding ‘Korai’ taxation. Detailed analysis of purchase tax and cattle feed status.
Patna High Court ruling on Bihar Goods and Services Tax Act: Appellate Authority cannot dismiss appeals for non-prosecution, must decide on merits. Full analysis here.
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.
