Patna High Court held that in case the petitioner makes deposit of a sum equal to 20% of the remaining amount of tax in dispute then the petitioner must be extended the statutory benefit of stay u/s. 112(9) of the Bihar Goods and Services Tax Act, 2017 (BGST Act) for he cannot be deprived of the benefit, due to non- constitution of the Tribunal.
Appellant submitted that interest on disputed tax does not come within expression remaining tax for Section 112(8) of CGST Act, 2017
Patna High Court held that non-constitution of Appellate tribunal deprives petitioner’s statutory right to appeal u/s. 112(8) and 1129(9) of Bihar Goods and Services Tax Act (BGST).
Due to non-constitution of Tribunal, petitioner is deprived of his statutory remedy under Sub-Section (8) and Sub-Section (9) of Section 112 of B.G.S.T. Act.
Vihaan Networks Limited Vs The State of Bihar (Patna High Court) The present writ application has been filed seeking quashing of a notice bearing Process No. 336 dated 25.01.2023, issued by the Deputy Commissioner of State Tax, Special Circle, Patna, asking the petitioner to deposit outstanding amount of Rs. 97,24,149/- against the State Goods and […]
Patna High Court held that petitioner is duly entitled for at least 5% Simple interest on delayed payment of pension and gratuity.
Patna High Court directed BIADA (Bihar Industrial Area Development Authority) to immediately recall the order of cancellation of allotment of impugned premises as the petitioner accepted the undertaking and accepted to pay the pending dues as per the undertaking.
Patna High Court held that bails is granted on furnishing of bails bonds as the recovery of gold biscuits-bullions is of value less than Rs. One Crore.
Patna High Court held that the Reimbursement of Seignorage Charge and Labour Cess on construction and maintenance of Akauna Path to Yogapur Path work done under NABARD should be challenged before the appropriate forum.
HC quashed ex-parte assessment order rejecting ITC claim & imposing tax as it was passed in violation of principles of natural justice
