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Patna High Court

No U/s. 153A Assessment Without Incriminating Material: Patna High Court

September 4, 2023 840 Views 0 comment Print

Explore the intricacies of ACIT Vs Satish Kumar Keshri, a pivotal case by the Patna High Court about the application of Section 153A in Income Tax assessments. Learn about the court’s stand and its implications.

Writ not maintainable if alternative remedy of appeal filing not availed: Patna HC

September 2, 2023 1173 Views 0 comment Print

Narayani Industry Vs State of Bihar (Patna High Court) The esteemed Patna High Court, in the case of M/s. Narayani Industry v. State of Bihar [Civil Writ Jurisdiction No. 11333 of 2023 dated August 11, 2023], ruled that in instances where a statute prescribes a definite timeframe for the condonation of delay, the Appellate Authority […]

PMLA: Bail rejected as satisfactory explanation regarding huge fixed assets & cash not furnished

September 2, 2023 450 Views 0 comment Print

Patna High Court held that as Petitioner failed to furnish satisfactory explanation regarding huge fixed assets and cash available with him, bail application of the Petitioner is rejected.

ITC Ineligible for Purchasing Dealer if Selling Dealer Fails to Pay to Government

August 20, 2023 13293 Views 0 comment Print

Mere collection of tax by the selling dealer is not sufficient; the tax must be duly paid to the government. The burden of proof lies with the purchasing dealer to substantiate that the tax collected has indeed been paid to the government by the supplier.

Bihar VAT: No VAT Deduction on Inter-State Sale of Goods under Works Contract

August 7, 2023 630 Views 0 comment Print

Patna High Court held that as the transaction is purely an inter-state sale of goods and is not a works contract nor a sale of goods exigible to tax within the State of Bihar, the illegal VAT deduction made by the Railways from the bills of the contractors needs to be refunded back.

Patna HC: 4 Years Reasonable Limitation for Order u/s 201 of Income Tax Act

July 29, 2023 951 Views 0 comment Print

The Patna High Court dismisses the appeal filed by the Income Tax Department against Indian Oil Corporation Ltd. The court deems four years as a reasonable time of limitation for an order under Section 201 of the Income Tax Act.

Bihar VAT Refund Application Rejected Without Basis: HC imposes cost on Officer

July 26, 2023 3333 Views 1 comment Print

In a recent judgment, the Calcutta High Court scrutinizes the rejection of a statutory refund application without proper grounds. The court highlights the obligation of timely refund and interest payment and criticizes the conduct of the State Tax Authority. Read the full analysis here.

GST: No Section 129(3) Penalty without Prescribed Section 129(4) Hearing

June 16, 2023 1704 Views 0 comment Print

No penalty under Section 129(3) of Central Goods and Services Tax (CGST) Act could be imposed without providing a hearing as prescribed under Section 129(4) of Act.

Patna HC dismisses Second Anticipatory Bail Application in Money Laundering Case: Chakresh Kumar Jain Vs UOI

June 16, 2023 651 Views 0 comment Print

Patna High Court rejects second anticipatory bail application filed by Chakresh Kumar Jain under section 4 PMLA, mirroring a similar rejection of an anticipatory bail plea by his father, Pawan Kumar Jain.

Patna HC Sets Aside GST Registration Cancellation order – Directs reconsideration

June 3, 2023 1293 Views 0 comment Print

Petitioner challenged cancellation of GST registration. HC found that GST Registration cancellation order provided no reasons & violated principles of natural justice.

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