Patna High Court has nullified an assessment order against Singh Traders, citing a breach of Section 75(4) of the GST Act which mandates a personal hearing.
The Patna High Court ruled that the two-year limitation period for claiming a tax refund, particularly for payments made under the wrong head, starts from the date of tax payment under the correct head, aligning with Section 77 and relevant circulars.
Patna High Court dismisses writ petition in Rs 3 crore ITC fraud case involving multiple GSTINs and NIL returns, stating no prima facie grounds for intervention under Article 226.
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.
