Patna HC restores GST appeal under BGST Act with conditions for payment, following a dismissed appeal due to delayed filing.
GST Act allows alternate methods of authentication, and technical lapses, such as missing signatures, do not invalidate proceedings if they conform substantially to the law
Patna High Court held that there is no reason to entertain the writ petition on the ground of testing the constitutional validity of section 29(2) of both Central Goods and Services Tax Act, 2017 and Bihar State Goods and Services Tax Act, 2017 since it is a mere after thought.
Patna High Court held that invocation of extraordinary jurisdiction under Article 226 of the Constitution of India unjustified as lack of jurisdiction and the absence of compliance with principles of natural justice have been merely raised but not substantiated.
Appellate authority has a statutory duty under Section 107(11) of Goods and Services Tax Act to conduct further inquiry and decide appeal based on its merits, even if appellant fails to produce written submissions.
Patna High Court rules on TDS application under Section 197, stating pending tax demand does not justify summary rejection by Assessing Officer.
Patna High Court sets aside GST demand order due to missing date, impacting appeal limitations for Patliputra Hytech Infra Private Limited.
Patna HC grants anticipatory bail after Rs. 51,936 GST loss is fully repaid. The petitioner is granted bail on the condition of a bond and clean antecedent.
Patna High Court grants 30 days for Utkrisht Logistics to file GST returns following revocation cancellation, citing compliance with CGST Rules.
Patna High Court dismisses petition challenging GST registration cancellation for failure to pursue alternative remedies within the specified timeframe.
