This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
GST Proceedings Invalid Where Return Filed and Tax Paid: Patna HC
Case Law Details
- Case Name
- Parvinder Singh Vs State of Bihar (Patna High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Patna High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Parvinder Singh Vs State of Bihar (Patna High Court)
The case of Parvinder Singh vs. State of Bihar at the Patna High Court addresses the issue of a show-cause notice issued under Section 74 of the GST Act, despite the petitioner having already filed their tax return. The petitioner, Parvinder Singh, a contractor, had been regularly filing his GST returns. The dispute arose when the GST authorities alleged that he had not disclosed supplies made to the Local Area Engineering Organisation, Katihar, during a specific period. Based on this, a show-cause notice in Form DRC-01 was issued under Sect...
