Patna High Court didn’t entertained the writ application filed against ex-parte assessment order passed under GST due to availability of alternative statutory remedy of appeal before Tribunal. Accordingly, writ dismissed.
Patna High Court held that passing of reassessment order under Bihar Value Added Tax Act, 2005 beyond the time limit stipulated under section 26(3) of the Act is barred by limitation and accordingly, order is liable to be set aside.
Patna High Court overturns GST registration rejection, citing unreasoned order and emphasizing that fresh applications are not barred if previous cancellation conditions are not ongoing.
Patna High Court held that High Courts should not entertain application under Article 226 of the Constitution, if there is an effective remedy available to the aggrieved persons under the provisions of the SARFAESI Act. Accordingly, writ held as not maintainable.
Patna High Court sets aside GST assessment against Shree Shyam Trading Co., citing lack of personal hearing and improper notice service.
Patna High Court directs GST refund rejection order based on undisclosed extraneous material to be treated as a show-cause notice, ensuring natural justice.
Patna High Court held that passing of order by CIT(A) without following the directions given vide judgements of Hon’ble Supreme Court and High Court amounts to gross negligence if not a case of dereliction in duty. Accordingly, order set aside and matter restored back.
Patna High Court examines if ITC can be denied when goods are delivered directly to end consumers and not physically received by the dealer.
Patna High Court held that service tax is leviable on centage charges received for their service charge/ technical assistance and exemption benefit under Mega Exemption Notification is not available since actual construction of roads and bridges are done by contractors.
Patna High Court sets aside a GST penalty of ₹6.33 lakh for the 2016-17 financial year, citing the non-existence of CGST Act at the time and relying on a Supreme Court precedent.
