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Search results for: patna high court

Decoding GST Section 16(4) with Court Rulings on ITC

Exploring GST Section 16(4) with Court Rulings on ITC

Section 16(4) of the Goods and Services Tax (GST) is the attractive provision permitting assessees to avail the ITC lessening the cascading effect that is in the VAT regime which came with the influential catches and setbacks levied in the form of the conditions to be fulfilled transferring the vested ITC nature to a conditional […]

Patna HC's Order for M/s Micro Zone

Patna HC Reverts Appeal Dismissal Citing Conditions in GST Notification No. 53/2023

The Patna High Court in a recent ruling has overturned the dismissal of the GST petition and reinstated the petition, contingent on fulfilling the mentioned conditions shown in Notification No. 53 of 2023-Central Tax. Stressing the importance of complying with the legal timeliness at the time of considering the chance furnished via the related notifications […]

Patna High Court's Order for M/s Punit Kumar Choubey

Patna HC: Article 226 Can’t be Invoked if Statutory Appeal Under CGST Act Not Filed by Assessee

As per the Patna High Court under Article 226 of the Constitution of India, the extraordinary jurisdiction could not be invoked if the taxpayers’ losses file a legal plea to the Central Goods and Service Tax Act (CGST). The assessment order and the rejected appeal filed were been questioned by the M/s Punit Kumar Choubey […]

Recent High Court Cases Regarding Belated GST Return Filing

An Analysis of Court Cases on Belated GST Return Filing

The Indian government enacted the Goods and Services Tax Act on March 29, 2017, which took effect on July 1 of the same year. This act stands as the singular domestic indirect tax law applicable across the country, known as the Goods and Services Tax (GST). GST is a comprehensive tax imposed on both goods […]

Patna HC's Order for M/s S K Construction and Company

Patna HC: Appellate Authority Must Justify Dismissal of Appeal Under Bihar GST Act 2017

The Patna High Court has made a ruling stating that the Appellate Authority cannot dismiss an appeal without providing any reasoning or questioning the proper presentation of the appeal. Such actions would be considered a failure to fulfil the authority’s responsibilities as mandated by the Bihar Goods and Services Tax Act. The division bench, comprising […]

Patna HC's Order for Cohesive Infrastructure Developers Pvt. Ltd

Patna HC: Fail to Set Up Appeals Court, Not Fair to Deny the Petitioner Their GST Benefit

The Patna High Court in its ruling has given relief to M/s Cohesive Infrastructure Developers Pvt. Ltd, the petitioner, in an issue of Goods and Services Tax (GST). The division bench including Chief Justice K. Vinod Chandran and Justice Rajiv Roy permitted the writ petition filed under Article 226 of the Constitution of India, aiming […]

Patna High Court's Order for Satish Kumar Keshri

Patna HC: I-T Section 153A Must be Applied Based on Evidence Disclosed During a Search

At the time of furnishing the essential clarifications for the assessments that are conducted under the Income Tax Act 1961, the Patna High Court said that these assessments should not be arbitrary and must laid on the material proof found at the time of investigation. The division bench of Chief Justice K Vinod Chandran and […]

Patna High Court's Order for M/s Narayani Industry

Patna HC: Delay Condonation Periods Can’t be Extend by Appellate Authorities Or Under Article 226

The Patna High Court has made an important decision regarding the constraints of Article 226 of the Indian Constitution in cases related to the Bihar Goods and Services Tax Act, 2017 (BGST). According to the court’s ruling, if a law specifies a particular time period for allowing delays, the Appellate Authority under Article 226 cannot […]

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