Patna High Court directs GST authorities to allow rectification of GSTR-3B return to align with GSTR-1, citing inadvertent clerical error and judicial precedents.
Patna High Court held that GST is leviable on construction service rendered in lieu of the development rights under the Development Agreement. Accordingly, the present writ application is not entertained.
Patna High Court held that demand cum show cause notice without pre-show cause consultation as per Master Circular No. 1053/02/2017-CS dated 10.03.2017 justified since petitioner has failed to furnish requisite return in Form ST-3.
Patna High Court held that delay of about three years in passing of service tax order with no reason explained for the delay is not justifiable. Accordingly, appeal is allowed and order is liable to be set aside.
Patna High Court sets aside service tax demand against Power Spectrum, citing over five-year delay in adjudication order after show cause notice.
Patna High Court held that section 33A of the Central Excise Act, 1944 mandates granting at least three opportunities of personal hearing at sufficient interval. Order passed without complying the same is liable to be quashed.
Patna High Court held that extended period of limitation of five years under proviso to Sub-Section (1) of Section 73 of the Finance Act, 1994 in as much as transactions were not disclosed in ST-3 and relevant information were not provided to taxing authority.
Patna High Court held that order passed by the State Authority sustained since that there is no violation of principles of natural justice much less any violation of the statutory provisions as contained in sub-section (4) of Section 75 of the CGST/ BGST Act, 2017.
Patna High Court dismisses ex-Principal Secretary’s plea against observation allowing cost recovery for whimsical prosecution.
Patna High Court directs SIS Cash Services to file GST appeal against best judgment assessment, citing statutory timeline and special notification.
