![Customs Act Grants Unfettered Investigative Powers when there is an Infraction: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Patna-HC-Smuggling-Investigation-Judicial-interpretation-taxscan.jpg "Customs Act Grants Unfettered Investigative Powers when there is an Infraction: Patna HC [Read Order]")
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...
![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]](https://www.taxscan.in/wp-content/uploads/2025/05/dispute-under-DTVSV-Scheme-Stage-of-Issuance-of-Notice-Section148-of-Income-Tax-Act-Section-148-of-Income-Tax-Act-taxscan.jpg "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]")
![Inspection Conducted Without Independent Witnesses and Seizure Order Tampered: Patna HC Quashes ₹88.64 Lakh GST Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/gst-demand-inspection-taxscan.jpg "Inspection Conducted Without Independent Witnesses and Seizure Order Tampered: Patna HC Quashes ₹88.64 Lakh GST Demand [Read Order]")
![Cash Deposits Duly Recorded in Books Cannot Be Taxed as Unexplained Money Without Rejecting Accounts: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Cash-Deposits-Duly-Recorded-Unexplained-Money-Cash-Deposits-taxscan.jpeg "Cash Deposits Duly Recorded in Books Cannot Be Taxed as Unexplained Money Without Rejecting Accounts: ITAT [Read Order]")
![Reassessment Initiated Based on Incorrect Non-Filing of ITR Alert from Insight Portal: Patna HC Quashes Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Reassessment-ITR-Alert-Insight-Portal-Patna-HC-taxscan.jpg "Reassessment Initiated Based on Incorrect Non-Filing of ITR Alert from Insight Portal: Patna HC Quashes Demand [Read Order]")
Patna HC grant Anticipatory bail to PMLA Accused Apprehending Arrest based on SC Order [Read Order]
The Patna High Court has granted anticipatory bail to a petitioner apprehending arrest in connection with a case registered under the Prevention of Money Laundering Act (PMLA), in line with supreme...
![Patna HC grant Anticipatory bail to PMLA Accused Apprehending Arrest based on SC Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Patna-HC-Anticipatory-bail-PMLA-taxscan.jpg "Patna HC grant Anticipatory bail to PMLA Accused Apprehending Arrest based on SC Order [Read Order]")
Rural Works Dept’s TDS Delay: Patna HC Permits Dept to Decide on Equal Split of Compounding Charges Among Officers [Read Order]
In a recent ruling, the Patna High Court allowed the Rural Works Department of Bihar to decide whether compounding charges related to a delayed TDS deposit can be equally apportioned among four...
![Rural Works Dept’s TDS Delay: Patna HC Permits Dept to Decide on Equal Split of Compounding Charges Among Officers [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/TDS-Patna-HC-TAXSCAN.jpg "Rural Works Dept’s TDS Delay: Patna HC Permits Dept to Decide on Equal Split of Compounding Charges Among Officers [Read Order]")
![Royalty Not a Tax, 18% GST Payable on Mining Lease Payments: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Supreme-Court-Supreme-Court-Constitution-Bench-Taxation-on-mining-lease-Mining-lease-taxation-taxscan.jpg "Royalty Not a Tax, 18% GST Payable on Mining Lease Payments: Patna HC [Read Order]")
Cenvat Credit on Transitional period Under GST Not Allowable on Capital Goods Received After July 1, 2017: Patna HC [Read Order]
While upholding the recovery of ineligible CENVAT credit, the Patna High Court has held that transitional credit under the Goods and Services Tax (GST) regime cannot be availed for capital goods...
![Cenvat Credit on Transitional period Under GST Not Allowable on Capital Goods Received After July 1, 2017: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/CENVAT-Credit-TAXSCAN.jpg "Cenvat Credit on Transitional period Under GST Not Allowable on Capital Goods Received After July 1, 2017: Patna HC [Read Order]")
Patna HC Holds Income Tax Reassessment Notice Valid as Initial Notice Falls Within Limitation Period [Read Order]
The Patna High Court reassessment notice issued under Section 148A(b) of the Income Tax Act,1961 was valid, as the initial notice dated 28.03.2024 fell within the three-year limitation period under...
![Patna HC Holds Income Tax Reassessment Notice Valid as Initial Notice Falls Within Limitation Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Reassessment-notice.jpg "Patna HC Holds Income Tax Reassessment Notice Valid as Initial Notice Falls Within Limitation Period [Read Order]")
Service Tax on Railway License Fees Treated as Support Services: Patna HC Declines Interference Citing Alternate Remedy [Read Order]
The High Court of Patna, declined to interfere with a service tax demand, treating Railway license fees as "support services" under the Reverse Charge Mechanism (RCM) and citing the availability of...
![Service Tax on Railway License Fees Treated as Support Services: Patna HC Declines Interference Citing Alternate Remedy [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Service-Tax-site-img.jpg "Service Tax on Railway License Fees Treated as Support Services: Patna HC Declines Interference Citing Alternate Remedy [Read Order]")
Arbitrary Adjustment in Income Tax S.143(1) Intimation Order: Patna HC Imposes Rs. 50,000 Cost for Delayed Litigation [Read Order]
In a recent ruling, the High Court of Patna imposed a cost of Rs. 50,000 for delayed litigation, following a challenge by the petitioner against an arbitrary adjustment in the Income Tax Section...
![Arbitrary Adjustment in Income Tax S.143(1) Intimation Order: Patna HC Imposes Rs. 50,000 Cost for Delayed Litigation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Patna-High-Court-Arbitrary-Adjustment-Litigation-taxscan.jpg "Arbitrary Adjustment in Income Tax S.143(1) Intimation Order: Patna HC Imposes Rs. 50,000 Cost for Delayed Litigation [Read Order]")