Patna High Court grants relief to Cohesive Infrastructure Developers Pvt. Ltd. due to non-constitution of Appellate Tribunal. Full analysis of the judgment in Cohesive Infrastructure Developers Pvt. Ltd. vs. Central Board of Indirect Taxes and Customs.
The Patna High Court, in the case of Punit Kumar Choubey vs Commissioner, holds that Article 226 cannot be invoked when the statutory remedy of appeal is not availed. Explore the details of the judgment and its implications.
Patna High Court’s judgment on input tax credit and the understanding between parties regarding CGST, SGST, and IGST in a specific transaction.
Read the full text of Patna High Court’s judgment allowing an appeal beyond stipulated time in Prince Sanitation Gandhi Path vs. State of Bihar. Details on CBIC notification and implications.
Read about Patna High Court’s decision allowing benefit of GST amnesty under Notification No. 53/2023-Central Tax, even for appeals filed after specified cut-off date. Details and implications explained.
Explore the Angel Engicon vs State of Bihar tax appeal case, the impact of non-constituted tribunal, and the statutory remedies under B.G.S.T. Act.
In the case of Hariyana Trading Co. vs. State of Bihar, Patna High Court grants stay on demand if 20% is deposited, considering the non-constitution of the Tribunal.
Patna High Court held that imposition of penalty u/s 122 of Bihar Goods and Services Tax Act, 2017 (BGST Act) justified as assessee defaulted in tax payment due to an excessive claim of input tax credit which was later deposited without interest due under Section 50
Read the Patna High Court judgment on Ajay Kumar’s VAT appeal against BGST Act, citing delay and alternate remedies
Patna High Court ruling on the constitutional validity of CGST/BGST Act Section 16(4) and its impact on Input Tax Credit (ITC) explained.
