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Patna High Court

Patna HC quashes GST demand as no opportunity of hearing was afforded to petitioner

September 17, 2021 2421 Views 0 comment Print

Respondent passed an order without affording adequate opportunity of hearing to the petitioner and recovered the demand amount after attachment of bank account of the petitioner.

Patna HC quashed orders passed ex-parte without providing fair opportunity of hearing to the petitioner

September 8, 2021 1164 Views 0 comment Print

Rambabu Singh Vs State of Bihar (Patna High Court) Rambabu Singh (the Petitioner) filed the petitions to quash- two orders dated February 03, 2020; two order dated March 05, 2020 and one order dated December 28, 2020 (the Orders) passed by Additional Commissioner of State Tax (the Respondent) as the Orders were passed ex-parte and […]

HC quashes GST Assessment order passed without Fair opportunity of hearing

July 30, 2021 1875 Views 0 comment Print

National Enterprises Vs Union of India (Patna High Court) Having heard learned counsel for the parties as also perused the record made available, we are of the considered view that this Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, we form an opinion that the order is bad in law. […]

GST demand reduced from 11 crore to 18 Lakh: HC caution GST officer

July 8, 2021 24222 Views 6 comments Print

Associated Power Structures Pvt. Ltd. Vs State of Bihar (Patna High Court) Well, the stand taken by the officer is quite fair, but we only fail to understand as to why the officer did not apply his mind at the time of passing of the impugned order. It is only when this Court pointed out […]

PMLA: Provisional Attachment quashed as No direct Nexus established between properties forfeited & Income

June 28, 2021 7524 Views 0 comment Print

HDFC Bank Limited Vs Government of India (Patna High Court) In the case on hand what is noticeable that the statutory authority under Section 5 of the P.M.L.A., 2002 has not acted in accordance with the provisions of the enactment in question rather acted in defiance of the fundamental principles of judicial procedure and in […]

HC Set aside ex parte GST order passed in Violation of Natural Justice

June 7, 2021 3915 Views 0 comment Print

Pramod Khad Bhandar Vs Union of India (Patna High Court) Contention of Appellant For issuance of a consequential writ or order for quashing of the ex parte order dated 05.03.2020 passed under section 73 of the state act and also for quashing of the summary of order issued in form GST DRC – 07 dated […]

Order dismissing appeal without assigning necessary reasons not sustainable and is cryptic in nature

June 1, 2021 2079 Views 0 comment Print

Pankaj Sharma Vs Union of India (Patna High Court) The Hon’ble Patna High Court in Pankaj Sharma vs. UOI & Ors. [Civil Writ Jurisdiction Case No. 7431 dated June 01, 2021] set aside the order dismissing the appeal of the assessee passed by the Revenue Department, on the ground that the same is cryptic in […]

HC quashes order in Form ASMT-13 Without Opportunity of Being Heard

January 22, 2021 1797 Views 0 comment Print

Vidyarthi Construction Private Limited Vs State of Bihar (Patna High Court) We are of the view that the impugned orders dated 29.10.2018, 31.7.2019, 7.8.2019, 24.7.2019 and 20.8.2019 passed by the Respondent No.3, the Joint Commissioner of Sate Taxes, Danapur Circle, East Circle, Muzaffarpur in Form ASMT-13 need to be quashed and set aside, for the […]

HC Quashes order passed under GST in violation of principles of natural justice

January 21, 2021 2205 Views 0 comment Print

Pinax Steel Industries Pvt. Ltd. Vs State of Bihar (Patna High Court) Having heard learned counsel for the parties, as also perused the record, we are in agreement with Sri Gautam Kejriwal, learned counsel for the petitioner, that the principles of natural justice, in passing the order stands violated. Also, we are of the view […]

HC directs GST department to provide copy of demand order to Petitioner

September 21, 2020 1188 Views 0 comment Print

Sai Industries Vs State of Bihar (Patna High Court) HC dispose of the present petition in the following terms: (a) copy of the order passed by the authorities, leading to the passing of the order of demand shall be supplied to the petitioner, through his counsel, by tomorrow; (b) as and when petitioner takes recourse […]

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