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Patna High Court

Patna HC Dismissed Income Tax Appeals Due to Unexplained 8-Month Delay in Filing

March 21, 2026 12249 Views 0 comment Print

The issue was whether delay in filing appeals could be condoned. The Court held that lack of sufficient cause and negligence justified rejection of the delay application.

Anticipatory Bail Granted as No Offence Made Out in GST ITC Allegations

March 20, 2026 471 Views 0 comment Print

The Court examined allegations of fraudulent ITC claims and found that the petitioner’s actions were bona fide. It held that no offence was established and granted anticipatory bail with conditions.

Patna HC Refuses to Halt Sikrahana Embankment as Project Backed by Technical Expertise

February 28, 2026 1668 Views 0 comment Print

Highlighting repeated flooding and large-scale public benefit, the Court refused to stop the embankment project. It concluded that the scheme was sanctioned after detailed study and served public interest.

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

February 10, 2026 462 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 459 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 339 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 1116 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 315 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 810 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 516 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.

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