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Patna High Court

Unexplained Two-year Delay in Service Tax proceedings: Patna HC Sets Aside Tax Demand and Penalty

Sneha Sukumaran Mullakkal

The High Court of Patna,allowed the writ application and set aside the tax demand and penalty due to an unexplained two-year delay by the tax...

Pre-Consultation of SCN Not Mandatory When Returns Not Filed: Delhi HC dismisses Service Tax...

Development Agreement Grants Construction Rights, Not Land Ownership: Patna HC Upholds GST on...

Where Possible ’Clause Doesn’t Justify Unreasonable GST Adjudication Delay, One-Year Limit Must Be...

Travel Agency Claims Record Loss in Fire: Patna HC Confirms ₹25 Lakh Service Tax Demand for...

Income Tax Notices Must Include Reasons, Even if Not Mandatory by Law: Patna HC Quashes Preliminary Orders [Read Order]

In a recent ruling, the Patna High Court quashed preliminary orders and held that notices issued under Section 148 of the Income Tax Act, even under the unamended provisions, must be supported by...

No Central Proceedings Initiated When State Issued Assessment Order: Patna HC Finds No Procedural Error [Read Order]

In a recent judgment, the Patna High Court upheld a GST assessment order issued by the State Tax Authority, ruling that no procedural or jurisdictional error occurred as no proceedings had been...

Patna HC Upholds Order passed u/r 86 -A (1) of CGST Rules Citing Valid reason for Blocking ITC [Read Order]

The Patna High Court upheld the order passed under rule 86-A (1) of the Central Goods and Service Tax Rules (CGST) as there was valid reason for blocking Input Tax Credit (ITC). Graphic Trades,...

Customs Act Grants Unfettered Investigative Powers when there is an Infraction: Patna HC [Read Order]

The Patna High Court has held in a recent judgement that the Customs Act, 1962 provides 'unfettered power' to investigate where there are reasons to believe that there has been infraction of its...

$Customs Act Grants Unfettered Investigative Powers when there is an Infraction: Patna HC [Read Order]$

Settlement of dispute under DTVSV Scheme is Impossible in Stage of Issuance of Notice u/s 148 of Income Tax Act: Patna HC [Read Order]

The Patna High Court has held that settlement of dispute under DTVSV Scheme is Impossible in stage of issuance of notice under section 148 of Income Tax Act,1961. Domino Printing...

Inspection Conducted Without Independent Witnesses and Seizure Order Tampered: Patna HC Quashes ₹88.64 Lakh GST Demand [Read Order]

In a recent decision, the Patna High Court quashed a Rs. 88.64 lakh GST demand after finding that the inspection was carried out without the presence of independent witnesses and that the seizure...

Cash Deposits Duly Recorded in Books Cannot Be Taxed as Unexplained Money Without Rejecting Accounts: ITAT [Read Order]

The Patna Bench of the Income Tax Appellate Tribunal ( ITAT ) held that cash deposits made during the demonetization period cannot be treated as unexplained money under Section 69A of the Income Tax...