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Patna High Court

HC stays GST recovery for Non-Constitution of Appellate Tribunal

April 20, 2023 2325 Views 0 comment Print

Due to non-constitution of GSTAT petitioner is deprived of his statutory remedy U/s. 112 of GST Act, so HC granted stay against recovery

Deprival of benefit of stay u/s 112(9) GST Act due to non-constitution of Tribunal unjustified

April 19, 2023 750 Views 0 comment Print

Patna High Court held that the petitioner must be extended the statutory benefit of stay under Sub-Section (9) of Section 112 of the B.G.S.T. Act, for he cannot be deprived of the benefit, due to non- constitution of the Tribunal.

Statutory benefit of stay u/s 112(9) of BGST Act is to be extended despite of non-constitution of Tribunal

April 15, 2023 927 Views 0 comment Print

Patna High Court held that in case the petitioner makes deposit of a sum equal to 20% of the remaining amount of tax in dispute then the petitioner must be extended the statutory benefit of stay u/s. 112(9) of the Bihar Goods and Services Tax Act, 2017 (BGST Act) for he cannot be deprived of the benefit, due to non- constitution of the Tribunal.

GST Section 112(8): Interest Component should be part of remaining tax? HC to decide

April 15, 2023 2217 Views 0 comment Print

Appellant submitted that interest on disputed tax does not come within expression remaining tax for Section 112(8) of CGST Act, 2017

Non-constitution of GST Appellate Tribunal deprives petitioner’s statutory right to appeal – HC grants stay

April 12, 2023 906 Views 0 comment Print

Patna High Court held that non-constitution of Appellate tribunal deprives petitioner’s statutory right to appeal u/s. 112(8) and 1129(9) of Bihar Goods and Services Tax Act (BGST).

Stay of demand under GST cannot be denied for non-constitution of Tribunal

April 12, 2023 3393 Views 0 comment Print

Due to non-constitution of Tribunal, petitioner is deprived of his statutory remedy under Sub-Section (8) and Sub-Section (9) of Section 112 of B.G.S.T. Act.

Dept. can’t recover balance amount from petitioner when amount more than pre-deposit paid already

March 18, 2023 1887 Views 0 comment Print

Vihaan Networks Limited Vs The State of Bihar (Patna High Court) The present writ application has been filed seeking quashing of a notice bearing Process No. 336 dated 25.01.2023, issued by the Deputy Commissioner of State Tax, Special Circle, Patna, asking the petitioner to deposit outstanding amount of Rs. 97,24,149/- against the State Goods and […]

Petitioner duly entitled for 5% simple interest on delayed payment of pension and gratuity

March 17, 2023 1200 Views 0 comment Print

Patna High Court held that petitioner is duly entitled for at least 5% Simple interest on delayed payment of pension and gratuity.

BIADA directed to recall cancellation order on acceptance of undertaking by petitioner

March 8, 2023 2340 Views 0 comment Print

Patna High Court directed BIADA (Bihar Industrial Area Development Authority) to immediately recall the order of cancellation of allotment of impugned premises as the petitioner accepted the undertaking and accepted to pay the pending dues as per the undertaking.

Bail granted as value of gold biscuits/ bullions is less than Rs. One Crore

March 6, 2023 1869 Views 0 comment Print

Patna High Court held that bails is granted on furnishing of bails bonds as the recovery of gold biscuits-bullions is of value less than Rs. One Crore.