The Patna High Court directs a petitioner to approach the Divisional Commissioner for a claim regarding the classification of their commercial land as agricultural for an NH-28 acquisition.
The Patna High Court quashed a GST registration suspension for ‘Shiv Construction,’ ruling that the action was invalid as it was taken without a proper hearing.
Patna High Court dismisses hospital’s writ petition, upholding reassessment notices under Sections 148 & 148A, citing proper procedure and valid sanction.
The Patna High Court has set aside an order against a brick manufacturer, directing a fresh tax assessment after ruling that the initial order was based on “mere guesswork” without any technical yardstick.
The Patna High Court has granted anticipatory bail to the registered owner of a scooter from which 80 liters of illicit liquor were seized, citing the accused’s absence from the scene and lack of criminal history.
The Patna High Court has set aside a tax demand against Satguru Cattle Feeds ruling that the petitioner was denied a personal hearing after submitting a response to the show-cause notice.
The Patna High Court directs a petitioner challenging an illegal GST demand to file an appeal, noting the issues are factual and require adjudication.
The Patna High Court dismisses a writ petition by Lord’s Bhaskar Ventures, upholding the cancellation of its GST registration and the appellate authority’s decision based on a delay in filing the appeal.
Mere clerical error in filing GSTR-3B, when GSTR-1 reflected correct figures and no revenue loss occurred to department, could not be a ground for raising tax demands and taxpayer was permitted to rectify a clerical error made while filing GSTR-3B.
The Patna High Court granted bail to an accused in a PMLA case, ruling that the rigors of Section 45 should be balanced with Article 21’s right to liberty, especially when predicate FIRs have been quashed or stalled.
