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.
Analysis of Patna High Court’s judgment in Sita Pandey vs. State of Bihar, highlighting tax authorities’ overreach and the need for fair tax collection practices.
Analysis of Patna High Court’s ruling in the Vivek Kumar Mittal Vs State of Bihar case, emphasizing the court’s emphasis on natural justice and principles of fairness in tax assessments.
Explore the intricacies of ACIT Vs Satish Kumar Keshri, a pivotal case by the Patna High Court about the application of Section 153A in Income Tax assessments. Learn about the court’s stand and its implications.
Narayani Industry Vs State of Bihar (Patna High Court) The esteemed Patna High Court, in the case of M/s. Narayani Industry v. State of Bihar [Civil Writ Jurisdiction No. 11333 of 2023 dated August 11, 2023], ruled that in instances where a statute prescribes a definite timeframe for the condonation of delay, the Appellate Authority […]
Patna High Court held that as Petitioner failed to furnish satisfactory explanation regarding huge fixed assets and cash available with him, bail application of the Petitioner is rejected.
Mere collection of tax by the selling dealer is not sufficient; the tax must be duly paid to the government. The burden of proof lies with the purchasing dealer to substantiate that the tax collected has indeed been paid to the government by the supplier.
Patna High Court held that as the transaction is purely an inter-state sale of goods and is not a works contract nor a sale of goods exigible to tax within the State of Bihar, the illegal VAT deduction made by the Railways from the bills of the contractors needs to be refunded back.
