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.
Patna High Court dismisses Induvarna LPG Bottling Private Limited’s writ petition for an inverted duty structure refund, directing the company to pursue appellate remedies for disputed GST claims.
Patna High Court dismisses prosecution against Sonali Autos for delayed TDS deposit, citing reasonable cause and compliance with CBDT instructions.
Patna High Court sets aside service tax demand against Akash Tour and Travel, citing authorities’ failure to adjudicate within statutory time limits despite extended period.
Patna High Court voids GST demand against Binod Traders, ruling that uploading summary show-cause notice on portal alone violates Section 169 BGST Act.
Patna High Court held that order is liable to be set aside since authority has failed to determine liability within prescribed period of one year u/s. 73(4B)(b) of the Finance Act without any justifiable reasons. Accordingly, order set aside and demands quashed.
The Patna High Court has directed Krishna Kant Thakur to use the appellate remedy under GST Act to challenge tax liability, citing non-submission of agreements.
Patna High Court rules GST recovery without waiting period illegal, orders refund with interest. Remands ITC claim case due to new Section 16(5) CGST Act
