Patna HC upholds Classification of Korai with Wheat Bran, Taxable at 4% [Read Order]
The Patna High Court upheld the classification of Korai with Wheat Bran and held that it is taxable at 4%.The counsel for the appellant argued that...
![Solid Waste Management Activity exempt from BGST: Patna HC grants relief to Cooperative Society [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Solid-Waste-Management-Activity-Patna-High-Court-TAXSCAN-1.jpg "Solid Waste Management Activity exempt from BGST: Patna HC grants relief to Cooperative Society [Read Order]")
![Extraordinary Jurisdiction under Article 226 cannot be Invoked When Assessee Failed to File Statutory Appeal under GST Act: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Extraordinary-Jurisdiction-Assessee-Failed-to-File-Statutory-Appeal-under-GST-Act-Patna-HC-TAXSCAN.jpg "Extraordinary Jurisdiction under Article 226 cannot be Invoked When Assessee Failed to File Statutory Appeal under GST Act: Patna HC [Read Order]")
Illegal deduction of VAT from Contractors in Inter-State Sale of Goods: Patna HC directs Railway to Refund Rs. 38.22 Lakhs [Read Order]
The Patna High Court directed the Railways to refund Rs 38.22 lakhs in the matter of illegal deduction of VAT from contractors in inter-state sale of goods. The writ petition was filed seeking a...
![Illegal deduction of VAT from Contractors in Inter-State Sale of Goods: Patna HC directs Railway to Refund Rs. 38.22 Lakhs [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Illegal-deduction-VAT-Contractors-Inter-State-Sale-Goods-Patna-HC-directs-Railway-to-Refund-taxscan.jpg "Illegal deduction of VAT from Contractors in Inter-State Sale of Goods: Patna HC directs Railway to Refund Rs. 38.22 Lakhs [Read Order]")
Patna HC directs Refund of recovered GST Dues on next day of dismissal of Appeal, slams Tax Officer with Rs. 5000 costs for arbitrary recovery action in the absence of GSTAT [Read Order]
A Division Bench of the Patna High Court has imposed a penalty of Rs. 5,000 on officials for arbitrarily conducting a tax recovery in gross violation of Goods and Services Tax regulations. The...
![Patna HC directs Refund of recovered GST Dues on next day of dismissal of Appeal, slams Tax Officer with Rs. 5000 costs for arbitrary recovery action in the absence of GSTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Patna-HC-Patna-High-Court-Refund-Patna-HC-directs-Refund-of-recovered-GST-GST-taxscan.jpg "Patna HC directs Refund of recovered GST Dues on next day of dismissal of Appeal, slams Tax Officer with Rs. 5000 costs for arbitrary recovery action in the absence of GSTAT [Read Order]")
ITC not Sustainable when Supplying Dealer has not Paid to Government, despite Collection of Tax from Purchasing Dealer: Patna HC [Read Order]
In a major decision the Patna High Court observed that Input Tax Credit (ITC) is not sustainable when the supplying dealer has not paid to the Government, despite collection of tax from the...
![ITC not Sustainable when Supplying Dealer has not Paid to Government, despite Collection of Tax from Purchasing Dealer: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITC-Supplying-Dealer-Paid-Government-despite-Collection-Tax-Purchasing-Dealer-Patna-HC-TAXSCAN-1.jpg "ITC not Sustainable when Supplying Dealer has not Paid to Government, despite Collection of Tax from Purchasing Dealer: Patna HC [Read Order]")
Entertainment Tax collected by Commercial Tax Officers under Bihar Entertainment Tax Act is ultravires of 101st Amendment: Patna HC [Read Order]
The Patna High Court observed that the entertainment tax collected by Commercial Tax Officers under Bihar Entertainment Tax Act is ultravires of the 101st Constitutional Amendment. The petitioner,...
ÂSub section (5A) inserted by Amendment of Finance Act,2017 has no Retrospective Effect: Patna HC[Read Order]
A Division Bench of the Patna High Court observed that Sub section (5A) inserted by amendment of Finance Act,2017 has no retrospective effect. The question of law raised in the writ petitions,...
GST Registration Cancellation Order for Non-filing returns without stating Reasons: Patna HC directs Assessee to Apply for Revocation of Cancellation
The Patna High Court has recently directed the assessee to apply for revocation of cancellation of Goods and Services Tax (GST) registration when the same was canceled for non-filing of returns. ...
![Non-Constitution of GSTAT: Patna HC stays Recovery of balance amount of GST [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Non-Constitution-of-GSTAT-GSTAT-Patna-HC-Recovery-of-balance-amount-of-GST-balance-amount-of-GST-Taxscan.jpg "Non-Constitution of GSTAT: Patna HC stays Recovery of balance amount of GST [Read Order]")