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.
Patna High Court held that notice must be supported by reasons. Accordingly, since notice issued under section 148 of the Income Tax Act is not supported by reasons the same is liable to be quashed. Thus, writ petition stand allowed.
Writ application challenges unlawful GST recovery despite timely return filing. Court questions tax authorities’ actions and appellate order.
Patna High Court held that there is no jurisdictional error since material/ documents based on which order of assessment has been passed is duly supplied to the assessee. Accordingly, writ petition dismissed.
