Patna High Court allowed the writ and held that liquor manufacturer is permitted to payment for unsold stock which is destroyed on implementation of Bihar Government Prohibition policy effected in 2016. Accordingly, writ petition is allowed.
Patna High Court held that ITAT was not justified in reversing the order of CIT(A) without demonstrating any perversity, misreading of evidence, or application of an incorrect legal standard by the appellate authority. Accordingly, deletion of addition u/s. 68 by CIT(A) justified and writ allowed.
ACC Limited Vs State of Bihar (Patna High Court) Patna High Court held that packing materials namely gunny bags and HDPE bags are integral part of cement sales hence cannot be charged separately. Consolidated sales tax rate of 11% is applicable. Accordingly, appeals stand dismissed. Facts- The appellant, M/s ACC Limited, is a company incorporated under […]
The High Court declined to interfere with GST registration cancellation where the statutory appeal was filed fifteen months late. The ruling reiterates that limitation bars relief when delays are unexplained in pleadings.
The High Court granted provisional anticipatory bail where the accused was not apprehended at the scene and no liquor was recovered from his possession.
The Court allowed anticipatory bail to a Lady Civic Volunteer implicated in a large spirit seizure, citing lack of direct evidence and her non-involvement with the seized vehicles.
Patna High Court ruled that pre-deposit of 10% of disputed tax for CGST/BGST appeals cannot be made via Electronic Credit Ledger (ECRL), upholding mandatory use of Electronic Cash Ledger (ECL).
Patna High Court held that petition against order rejecting GST refund cannot be entertained in view of available statutory remedy under section 107 of the Bihar Goods and Services Tax Act, 2017. Accordingly, writ disposed of.
Patna High Court held that since owner of the crane was not an accused in NDPS case, thus auction of his crane without any notice and without providing opportunity of being heard is unlawful. Accordingly, criminal writ petition is allowed.
Court held that pre-show cause consultation is not required when the case is booked for evasion or suppression, and advised the petitioner to pursue appellate remedies.
