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Patna High Court

Patna HC upholds 8% Sales Tax on ‘Korai’ as Residuary Item

January 13, 2024 252 Views 0 comment Print

Explore the Patna High Court’s judgment on Raj Kumar Sao Kishori Lal Sao vs. State of Bihar regarding ‘Korai’ taxation. Detailed analysis of purchase tax and cattle feed status.

Appellate Authority Must Decide on Merits, Cannot Dismiss Appeals for Non-Prosecution: Patna HC

January 12, 2024 966 Views 0 comment Print

Patna High Court ruling on Bihar Goods and Services Tax Act: Appellate Authority cannot dismiss appeals for non-prosecution, must decide on merits. Full analysis here.

Appellate Authority cannot dismiss appeal for non-prosecution due to non-appearance of Assessee or authorised representative

January 4, 2024 1224 Views 0 comment Print

Explore the Patna High Court ruling in Nav Nirman Construction vs. Union of India, emphasizing that the Appellate Authority cannot dismiss an appeal for non-prosecution.

Pre-Deposit for Appeal under Section 107(6)(b) of CGST/BGST Act: ECRL vs ECL

January 1, 2024 4146 Views 0 comment Print

Explore the legal intricacies of pre-deposit for appeal under Section 107(6)(b) of the CGST/BGST Act in Flipkart vs. State of Bihar. Learn about ECL vs. ECRL utilization.

Collector directing prohibition on removal of broken stone chips before expiry of extended period unjustified

December 26, 2023 375 Views 0 comment Print

Patna High Court held that direction of Collector for prohibition on removal of broken stone chips before expiry of extended period unjustifiable in law. Accordingly, authorities directed to allow petitioner company to lift entire amount of broken stone material.

Patna HC Grants Stay on GST Demand Amid GST Tribunal formation Delay

December 20, 2023 660 Views 0 comment Print

Read the full text of the judgment/order in Trimurti Private Limited Vs State of Bihar, where Patna High Court stays GST demand until the Appellate Tribunal is constituted. Analysis of the case and its implications.

GST Interest: Patna HC directs AO to consider Substituted proviso in Section 50

December 18, 2023 810 Views 0 comment Print

Patna High Court directs AO to reconsider interest charges in SYV Motors vs. State of Bihar under GST, citing retrospective amendment to Section 50.

Entire amount of pre-deposit not to be paid from Electronic Cash Ledger for filing appeal under Amnesty Scheme

December 16, 2023 1077 Views 0 comment Print

Patna High Court allows appeal under Amnesty Scheme with pre-deposit from Electronic Credit Ledger, stating it’s maintainable. Decision amid Supreme Court stay on conflicting judgment.

Penalty u/s. 56(4)(b) of Bihar VAT Act duly imposed for mentioning of wrong invoice number in SUVIDHA form

December 16, 2023 345 Views 0 comment Print

Patna High Court held that penalty is imposable under section 56(4)(b) of the Bihar Value Added Tax Act, 2005 (Bihar VAT Act) on account of clerical mistake in mentioning of invoice number in SUVIDHA Form.

Cooperative Society Exempt from GST for Solid Waste Management: Patna HC

December 14, 2023 501 Views 0 comment Print

Read about Patna High Court’s decision in Mahavir Sharmik case, granting relief to a cooperative society from BGST for solid waste management activities.

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