Patna High Court held that blocking of Electronic Credit Ledger justified since there is sufficient material before department to satisfy with regard to necessity of passing an order under rule 86-A(1) of the CGST Rules, 2017.
Patna High Court held that since the investigation is going on and is in a nascent stage, any interference in the seizure proceedings would have the effect of hampering and stifling proper investigation and adjudication. Accordingly, writ disposed off.
Patna High Court sets aside delayed tax proceedings under Finance Act, 1994 due to failure to act within timeline prescribed in Section 73(4B).
Patna High Court sets aside GST demand due to violations in inspection and tampering of official documents by a tax officer.
Anil Kumar Singh Vs Union of India (Patna High Court) Patna High Court held that not obtaining registration under service tax alone cannot be reason to believe that there is existence of fraud or wilful suppression with intent to evade payment of service tax. Thus, extended period of limitation not applicable. Facts- The petitioner is […]
Patna High Court held that reassessment proceedings initiated on the basis of incorrect information which was not supported by any material is not sustainable in law. Accordingly, order passed thereon is liable to be quashed.
Patna High Court held that compounding charge should be deposited by the petitioner abiding his statement and issue of apportionment of compounding charges should be considered by the Secretary, Rural Works Department.
Patna High Court grants bail to an accused in an alleged ₹33 crore GST invoice scam, citing lack of proper evidence for arrest.
Patna High Court held that reassessment proceedings under section 148A(b) of the Income Tax Act is justifiable since proceedings initiated within a three year period as per section 149(1) of the Income Tax Act.
Patna High Court upholds Section 148 notice to Abha Saraf, ruling it was issued within extended limitation due to Supreme Court’s COVID-related order.
