![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/2025/07/07/500x300_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]")
Assessment Order Passed Without Personal Hearing u/s 75(4) of GST Act: Patna HC Quashes Order [Read Order]
The High Court of Patna, quashed an assessment order passed against the assessee for the period 2018-2019, observing that it had been issued without...
![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/2025/07/03/250x150_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/2025/07/02/250x150_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]](https://images.taxscan.in/h-upload/2025/06/11/250x150_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]")
Travel Agency Claims Record Loss in Fire: Patna HC Confirms ₹25 Lakh Service Tax Demand for Non-Cooperation [Read Order]
In a recent judgment, the Patna High Court upheld a Rs. 25 lakh service tax demand against Siddartha Travels, rejecting the travel agency’s claim that its business records were destroyed in a fire....
![Travel Agency Claims Record Loss in Fire: Patna HC Confirms ₹25 Lakh Service Tax Demand for Non-Cooperation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Patna-High-Court-Service-Tax-Demand-for-Non-Cooperation-Travel-agency-service-tax-case-TAXSCAN.jpg "Travel Agency Claims Record Loss in Fire: Patna HC Confirms ₹25 Lakh Service Tax Demand for Non-Cooperation [Read Order]")
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...
![Income Tax Notices Must Include Reasons, Even if Not Mandatory by Law: Patna HC Quashes Preliminary Orders [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Madras-High-Court-Income-Tax-Notice-Madras-HC-Income-Tax-notice-penalty-case-TAXSCAN.jpeg "Income Tax Notices Must Include Reasons, Even if Not Mandatory by Law: Patna HC Quashes Preliminary Orders [Read Order]")
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...
![No Central Proceedings Initiated When State Issued Assessment Order: Patna HC Finds No Procedural Error [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Patna-High-Court-Assessment-Order-Patna-HC-GST-assessment-ruling-TAXSCAN.webp "No Central Proceedings Initiated When State Issued Assessment Order: Patna HC Finds No Procedural Error [Read Order]")
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,...
![Patna HC Upholds Order passed u/r 86 -A (1) of CGST Rules Citing Valid reason for Blocking ITC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Patna-HC-Patna-HC-Upholds-Section-86-A-1-of-CGST-Rules-CGST-Rules-taxscan.jpg "Patna HC Upholds Order passed u/r 86 -A (1) of CGST Rules Citing Valid reason for Blocking ITC [Read Order]")