![Law Favours Diligent and Not Indolent: Patna HC refuses to Revoke Cancelled GST Registration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Patna-HC-Patna-High-Court-GST-Registration-Revoke-Cancelled-GST-Law-favours-Diligent-taxscan.jpg "Law Favours Diligent and Not Indolent: Patna HC refuses to Revoke Cancelled GST Registration [Read Order]")
Law Favours Diligent and Not Indolent: Patna HC refuses to Revoke Cancelled GST Registration [Read Order]
The Patna High Court has dismissed a writ petition challenging the cancellation of GST registration, citing that legal remedies must be pursued...
![Non-compliance with GST Appeal Limitation and failure to utilize Amnesty Scheme: Patna HC upholds GST registration cancellation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/GST-GST-Registration-GST-registration-cancellation-Patna-High-Court-GST-Appeal-Limitation-Taxscan.jpg "Non-compliance with GST Appeal Limitation and failure to utilize Amnesty Scheme: Patna HC upholds GST registration cancellation [Read Order]")
![Patna HC grants Stay on Tax Recovery Pending Appeal on conditional deposit of 20% due to Non-Constitution of GST Tribunal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Patna-HC-Stay-Tax-Recovery-Pending-Appeal-conditional-deposit-20-Non-Constitution-GST-Tribunal-taxscan.jpg "Patna HC grants Stay on Tax Recovery Pending Appeal on conditional deposit of 20% due to Non-Constitution of GST Tribunal [Read Order]")
![Patna HC allows 10% Reduced Pre-Deposit to Stay Recovery due to Delay in Constituting the GST Tribunal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Patna-HC-Patna-High-Court-Patna-HC-Allows-Patna-High-Court-allowed-Reduced-Pre-Deposit-Stay-Recovery-Delay-in-Constituting-the-GST-Tribunal-taxscan.jpg "Patna HC allows 10% Reduced Pre-Deposit to Stay Recovery due to Delay in Constituting the GST Tribunal [Read Order]")
![Patna HC finds no grounds in Natural Justice Violation Claims for Six GST Assessments, dismisses Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Patna-High-Court-GST-assessment-GST-natural-justice-violation-Goods-and-Services-Tax-taxscan.jpg "Patna HC finds no grounds in Natural Justice Violation Claims for Six GST Assessments, dismisses Petition [Read Order]")
GST Appellate Authority must consider Grounds raised in Memorandum even while Considering Appeal Ex Parte: Patna HC [Read Order]
The Patna High Court ruled that the Goods and Services Tax ( GST ) appellate authority must consider the grounds raised in the memorandum even while considering the appeal ex parte. The court...
![GST Appellate Authority must consider Grounds raised in Memorandum even while Considering Appeal Ex Parte: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Evidences-in-GST-Appellate-Tribunal-Appeal-A-Guide-Under-Rule-112-Central-GST-Rules-TAXSCAN.jpg "GST Appellate Authority must consider Grounds raised in Memorandum even while Considering Appeal Ex Parte: Patna HC [Read Order]")
GST Tribunal not constituted yet: Patna High Court stays recovery u/s 112(9) of BGST, Reduces Appeal Deposit to 10% [Read Order]
In a recent ruling, the Patna High Court granted relief by staying the recovery of Goods and Services Tax ( GST ) and reducing the mandatory pre-deposit for appeals from 20% to 10%. This decision was...
![GST Tribunal not constituted yet: Patna High Court stays recovery u/s 112(9) of BGST, Reduces Appeal Deposit to 10% [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-GST-Tribunal-Patna-High-Court-Goods-and-Services-Tax-taxscan.jpg "GST Tribunal not constituted yet: Patna High Court stays recovery u/s 112(9) of BGST, Reduces Appeal Deposit to 10% [Read Order]")
Patna HC Condones Delay in filing Income Tax appeal Due to Medical Grounds directs to Deposit Rs. 5,000 to BSLSA
In a recent ruling, the Patna High Court condoned delay in filing the tax appeal due to medical grounds and directed the petitioner to deposit Rs. 5000 to the Bihar State Legal Services Authority. ...
AO cannot use Pending Income Tax Demand to summarily dismiss TDS Application u/s 197: Patna High Court [Read Order]
The Patna High Court has ruled that a pending income tax demand cannot be used by the Assessing Officer (AO) as the sole basis to summarily reject an application for lower or nil deduction of tax at...
![AO cannot use Pending Income Tax Demand to summarily dismiss TDS Application u/s 197: Patna High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Patna-High-Court-Income-Tax-Demand-Income-Tax-TDS-TDS-Application-Section-197-Income-Tax-Act-taxscan.jpg "AO cannot use Pending Income Tax Demand to summarily dismiss TDS Application u/s 197: Patna High Court [Read Order]")
GST Payer cannot be Deprived of Benefit due to Non-Constitution of GST Appellate Tribunal: Patna HC stays Recovery [Read Order]
The Patna High Court stayed the Goods and Services Tax ( GST ) recovery proceedings, ruling that taxpayers cannot be deprived of their legal rights due to the non-constitution of the GST Appellate...
![GST Payer cannot be Deprived of Benefit due to Non-Constitution of GST Appellate Tribunal: Patna HC stays Recovery [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-Goods-and-Services-Tax-GST-appellate-tribunal-issues-TAXSCAN.jpg "GST Payer cannot be Deprived of Benefit due to Non-Constitution of GST Appellate Tribunal: Patna HC stays Recovery [Read Order]")
Three Year Limitation Period u/s 73(10) of GST Act begins from Filing Date of Annual Return, Not Extended Due Date: Patna HC [Read Order]
The Patna High Court has ruled that the demand order under Section 73(10) of the GST ( Goods and Services Tax ) Act must be issued within three years from the filing date of the annual return and not...
![Three Year Limitation Period u/s 73(10) of GST Act begins from Filing Date of Annual Return, Not Extended Due Date: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Patna-High-Court-GST-Act-GST-Annual-Return-GST-Annual-Return-Taxscan.jpg "Three Year Limitation Period u/s 73(10) of GST Act begins from Filing Date of Annual Return, Not Extended Due Date: Patna HC [Read Order]")
Alternate Remedies under GST Act or Amnesty Scheme must be Utilised before Seeking Article 226 Relief: Patna HC [Read Order]
The Patna High Court has ruled that alternate remedies available under the GST ( Goods and Services Act) or the amnesty scheme introduced by the government should be utilised effectively before...
![Alternate Remedies under GST Act or Amnesty Scheme must be Utilised before Seeking Article 226 Relief: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Gst-gst-act-gst-news-Alternate-Remedies-under-GST-Act-Patna-HC-Patna-High-Court-Amnesty-Scheme-Article-226-Article-226-of-Constitution-of-India-goods-and-service-tax-act-taxscan.jpg "Alternate Remedies under GST Act or Amnesty Scheme must be Utilised before Seeking Article 226 Relief: Patna HC [Read Order]")