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.
Read about Patna High Court’s decision in Mahavir Sharmik case, granting relief to a cooperative society from BGST for solid waste management activities.
Patna High Court held that adjustment of entry tax paid on damaged cement is not admissible under the provisions of Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein Act, 1993.
Patna High Court restores appeal dismissed under BGST Act, setting aside delay grounds. Conditions outlined in Notification No. 53 of 2023 must be met.
Patna High Court grants relief to Cohesive Infrastructure Developers Pvt. Ltd. due to non-constitution of Appellate Tribunal. Full analysis of the judgment in Cohesive Infrastructure Developers Pvt. Ltd. vs. Central Board of Indirect Taxes and Customs.
The Patna High Court, in the case of Punit Kumar Choubey vs Commissioner, holds that Article 226 cannot be invoked when the statutory remedy of appeal is not availed. Explore the details of the judgment and its implications.
Patna High Court’s judgment on input tax credit and the understanding between parties regarding CGST, SGST, and IGST in a specific transaction.
Read the full text of Patna High Court’s judgment allowing an appeal beyond stipulated time in Prince Sanitation Gandhi Path vs. State of Bihar. Details on CBIC notification and implications.
Read about Patna High Court’s decision allowing benefit of GST amnesty under Notification No. 53/2023-Central Tax, even for appeals filed after specified cut-off date. Details and implications explained.
Explore the Angel Engicon vs State of Bihar tax appeal case, the impact of non-constituted tribunal, and the statutory remedies under B.G.S.T. Act.
