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The Patna High Court in the matter of Raiyan Traders vs. the Assistant Commissioner, the State of Bihar, the Additional Commissioner of State Taxes (Appeals), Patna vide Civil Writ Jurisdiction Case No. 12994 of 2024 dated 06.09.2024, addresses the problem on the existing legal debate on whether the GST pre-deposit for the appeals can get […]
The Patna High Court dismissed a writ petition by stating it was an over-enthusiastic exercise of an advocate petitioner, challenging the legality of the central goods and services tax (GST) council. Under the GST Act, the council suggested the Parliament’s actions to assist nationwide fiscal problems in indirect taxation and help the central legislature in […]
The Madras High Court in the case of ignorance of the Goods and services tax (GST) recovery notices along with the hearing notices ordered the pre-deposit of 25% from the Electronic Cash Ledger (ECL) for fresh consideration. The applicant, Sornam Medicals asked for relief from the order on 31.12.2023 furnished via the second respondent, following […]
The Patna High Court, the demand order u/s 73(10) of the GST ( Goods and Services Tax ) Act should be issued within 3 years from the filing date of the annual return and not the extended due date. The bench of Chief Justice K. Vinod Chandran and Partha Sarthy carried that the extension given […]
The Patna High Court ruled that differentiation between government employees and other employees for leave encashment exemption is neither discriminatory nor violative of Article 14 of the Constitution of India. The bench of Chief Justice K. Vinod Chandran and Justice Rajiv Roy noted that the legislature must have the freedom to select and classify persons, […]
The decision of the Gujarat High Court, on a special civil application, while highlighting the binding nature of its directions on respondent authorities, remarked that once the Court furnishes the directions, it holds authority over the respondent authorities, and therefore, the respondent authorities are liable to comply with the directions that the Court issues when […]
A writ petition challenging the cancellation of GST registration by the Union of India is been dismissed by the Patna High Court in its judgment. The applicant, Ramesh Radav, was dissatisfied with the cancellation of registration by an order passed dated 20.01.2021. Applicant’s counsel contended that the show-cause notice for cancellation of registration on 06.01.2021 […]
In a recent judgment, the Patna High Court fined a Goods and Services Tax (GST) officer Rs 5,000 for engaging in what the court considered as coercive and unlawful attempts to recover the entire tax amount from an individual who was awaiting the statutory right to appeal before the non-functional Goods and Services Tax tribunal […]
In a recent decision, the Patna High Court declared that the pre-deposit for upholding an appeal following Section 107(6)(b) of the CGST/SGST Act can only be made using funds from the Electronic Cash Ledger, not the Electronic Credit Ledger. The division panel, consisting of Justices Madhuresh Prasad and Chakradhari Sharan Singh, concluded that the pre-deposit […]
