![Patna HC Quashes Time-Barred VAT Reassessment Order, Holds Revenue Acted Beyond Jurisdiction [Read Order]](https://images.taxscan.in/h-upload/2025/07/15/500x300_2064011-patna-hc-quashes-vat-reassessment-order-taxscan.webp "Patna HC Quashes Time-Barred VAT Reassessment Order, Holds Revenue Acted Beyond Jurisdiction [Read Order]")
Patna HC Quashes Time-Barred VAT Reassessment Order, Holds Revenue Acted Beyond Jurisdiction [Read Order]
The Patna High Court quashed the time-barred VAT reassessment order, holding that the revenue acted beyond its jurisdiction. In this case, the...
![Patna HC Refuses to Interfere in GST Dispute Under Writ Jurisdiction, Cites Availability of Statutory Appeal Before Tribunal [Read Order]](https://images.taxscan.in/h-upload/2025/07/14/250x150_2063713-patna-hc-patna-hc-refuses-to-interfere-patna-hc-refuses-to-interfere-in-gst-dispute-taxscan.webp "Patna HC Refuses to Interfere in GST Dispute Under Writ Jurisdiction, Cites Availability of Statutory Appeal Before Tribunal [Read Order]")
![‘HCs Should Refrain from Entertaining Article 226 Petitions Where SARFAESI Remedy Exists’: Patna HC in Indian Bank Case [Read Order]](https://images.taxscan.in/h-upload/2025/07/10/250x150_2062464-hcs-should-refrain-from-entertaining-article-226-petitions-article-226-petitions-taxscan.webp "‘HCs Should Refrain from Entertaining Article 226 Petitions Where SARFAESI Remedy Exists’: Patna HC in Indian Bank Case [Read Order]")
![NFAC Failed to Obey Supreme Court Order while Dismissing Charitable Trust’s Appeal: Patna HC Imposes ₹10k Cost on Income Tax Department [Read Order]](https://images.taxscan.in/h-upload/2025/07/08/250x150_2061356-failed-nfac-supreme-court-charitable-trust-appeal-taxscan.webp "NFAC Failed to Obey Supreme Court Order while Dismissing Charitable Trust’s Appeal: Patna HC Imposes ₹10k Cost on Income Tax Department [Read Order]")
![Assessment Order Passed Without Personal Hearing u/s 75(4) of GST Act: Patna HC Quashes Order [Read Order]](https://images.taxscan.in/h-upload/2025/07/07/250x150_2060598-assessment-order-assessment-order-passed-without-personal-hearing-personal-hearing-taxscan.webp "Assessment Order Passed Without Personal Hearing u/s 75(4) of GST Act: Patna HC Quashes Order [Read Order]")
Nine GSTINs, NIL Returns, and Massive ITC Fraud: Patna HC Says No Prima Facie Case for Interference under Article 226 [Read Order]
The Patna High Court dismissed a writ petition filed by Mangalam Enterprises, a sole proprietorship, seeking to quash a tax demand of over ₹1.59 crore raised under Section 74(9) of the GST ( Goods...
![Nine GSTINs, NIL Returns, and Massive ITC Fraud: Patna HC Says No Prima Facie Case for Interference under Article 226 [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/500x300_2058668-nine-gstins-nil-returns-nil-returns-and-massive-itc-fraud-massive-itc-fraud-taxscan.webp "Nine GSTINs, NIL Returns, and Massive ITC Fraud: Patna HC Says No Prima Facie Case for Interference under Article 226 [Read Order]")
![Patna HC Directs State GST Dept to refund Rs. 10K against Illegal GST Recovery Conducted [Read Order]](https://images.taxscan.in/h-upload/2025/07/02/500x300_2058087-refund-service-tax-address-mismatch-taxscan-2.webp "Patna HC Directs State GST Dept to refund Rs. 10K against Illegal GST Recovery Conducted [Read Order]")
Unexplained Delay of Over Three Years in Finalizing Service Tax Order: Patna HC Sets Aside Demand for Lack of Justification [Read Order]
The Patna High Court, set aside a service tax demand after finding an unexplained delay of over three years in finalizing the tax order, ruling that the department failed to justify the prolonged...
![Unexplained Delay of Over Three Years in Finalizing Service Tax Order: Patna HC Sets Aside Demand for Lack of Justification [Read Order]](https://images.taxscan.in/h-upload/2025/06/11/500x300_2042427-service-tax-order-patna-hc-demand-taxscan.webp "Unexplained Delay of Over Three Years in Finalizing Service Tax Order: Patna HC Sets Aside Demand for Lack of Justification [Read Order]")
Pre-Consultation of SCN Not Mandatory When Returns Not Filed: Delhi HC dismisses Service Tax Challenge [Read Order]
The Patna High Court dismissed a service tax challenge , holding that pre-consultation of Show cause notice (SCN) was not mandatory due to the petitioner’s failure to file returns for the period...
![Pre-Consultation of SCN Not Mandatory When Returns Not Filed: Delhi HC dismisses Service Tax Challenge [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/SCN-patna-high-court-taxscan.jpg "Pre-Consultation of SCN Not Mandatory When Returns Not Filed: Delhi HC dismisses Service Tax Challenge [Read Order]")
Development Agreement Grants Construction Rights, Not Land Ownership: Patna HC Upholds GST on Construction Services [Read Order]
In a recent judgment, the Patna High Court upheld the imposition of Goods and Services Tax (GST) on construction services rendered under a development agreement, holding that no transfer of land...
![Development Agreement Grants Construction Rights, Not Land Ownership: Patna HC Upholds GST on Construction Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Patna-High-Court-GST-on-Construction-Services-TAXSCAN.jpg "Development Agreement Grants Construction Rights, Not Land Ownership: Patna HC Upholds GST on Construction Services [Read Order]")
Where Possible ’Clause Doesn’t Justify Unreasonable GST Adjudication Delay, One-Year Limit Must Be Respected: Patna HC [Read Order]
In a recent ruling, the Patna High Court ruled that the phrase “where it is possible to do so” in Section 73(4B)(b) of the Finance Act, 1994, places a duty on tax authorities to conclude proceedings...
![Where Possible ’Clause Doesn’t Justify Unreasonable GST Adjudication Delay, One-Year Limit Must Be Respected: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Criminal-Proceedings-Individual-Causing-GST-Patna-HC-Anticipatory-Bail-Entire-Amount-Deposited-Cash-taxscan.jpg "Where Possible ’Clause Doesn’t Justify Unreasonable GST Adjudication Delay, One-Year Limit Must Be Respected: Patna HC [Read Order]")