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Patna High Court

Patna HC Directs Processing of VAT & SGST Reimbursement Claim After Document Submission

February 10, 2026 411 Views 0 comment Print

The Court held that reimbursement claims cannot be processed without required documents and ordered verification before releasing incentives. Authorities were directed to act within a fixed timeframe if documents are on record.

Criminal proceedings against executive officer acting as quasi judicial authority is untenable

January 28, 2026 405 Views 0 comment Print

Patna High Court held that Executive Officer acting as a quasi judicial authority would fall within the ambit of the term Judge under Judges (Protection) Act, 1985 hence shielded and accordingly, no civil or criminal proceedings can be initiated.

Patna HC Set Aside Vehicle Confiscation as Liquor Found in Rider’s Bag, Not Vehicle

January 22, 2026 294 Views 0 comment Print

The Court examined whether a motorcycle could be confiscated when illicit liquor was carried by a rider without owner involvement. It held that absence of use of the vehicle for transport and lack of owner connivance invalidated confiscation.

Patna HC Set Aside Motorcycle Confiscation for Lack of Proper Notice in Excise Case

January 22, 2026 1089 Views 0 comment Print

The Court quashed a confiscation order after finding no proof of personal notice to the owner. The ruling underscores that meaningful notice and opportunity are mandatory before confiscation.

Patna HC Released Vehicle Used for Illicit Liquor Transport Due to Prior Theft

January 22, 2026 288 Views 0 comment Print

The Court examined whether an owner could be blamed when a stolen vehicle was misused for illegal liquor transport. It ruled that provisional release was justified after ownership verification and furnishing of sureties, despite confiscation liability.

Patna HC Ordered Vehicle Release as Owner Not Involved in Excise Offence

January 17, 2026 681 Views 0 comment Print

The High Court set aside confiscation after finding the vehicle was stolen and the owner had no role in the offence. The ruling reiterates that innocent owners cannot be penalised for misuse of stolen vehicles.

Patna HC Set Aside Vehicle Confiscation for Imposing Penalty Not Sanctioned by Law

January 17, 2026 456 Views 0 comment Print

The High Court quashed confiscation orders after finding that penalties for vehicle security and maintenance lacked statutory backing. The ruling reaffirms that authorities must act strictly within the rules.

Bihar Excise Act: Patna HC Cuts Penalty to 30% for Release of Rental Car Seized With Liquor

January 14, 2026 603 Views 0 comment Print

The Patna High Court reduced the penalty for release of a seized rental car from 50% to 30% of insured value, noting the owner was not an accused and the vehicle was leased out.

Patna HC reduces Excise Penalty from 90% to 10% as Disproportionate to Insured Value

January 12, 2026 258 Views 0 comment Print

The court found that a penalty amounting to nearly 90% of the vehicle’s insured value was excessive. It ruled that only the minimum penalty under the excise rules was justified.

Conviction of Tax Assistant Sustained for Bribe for Processing Income Tax Refund

January 7, 2026 480 Views 0 comment Print

Patna High Court held that judgement of conviction of Tax Assistant for accepting bribe to process income tax refund and order of sentence is justified and legal since the prosecution has proved all core points of prosecution story.

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