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.
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.
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.
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 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.
Petitioner challenged cancellation of GST registration. HC found that GST Registration cancellation order provided no reasons & violated principles of natural justice.
Patna High Court overturns the cancellation of Nihal Akhtar’s GST registration due to lack of reasons cited, citing principles of natural justice.
Patna High Court held that sub-section (5A) of section 45 inserted by way of an amendment in the Finance Act, 2017, expressly stated to be effective from 01.04.2018 cannot be treated as retrospective.
DEN Networks Limited Vs State of Bihar (Patna High Court) HC held that We have to reiterate that the inconsistent provisions in the Bihar State legislations which were sought to be continued for one year or till the amendment or repeal by the respective State Legislatures, by virtue of Section 19 of the 101st Amendment, […]
Petitioner is prevented from availing benefit of stay of recovery of balance amount of tax in terms of Section 112 (8) and (9) of B.G.S.T Act upon deposit of amounts as contemplated under Section 112(8).
