The Input Tax Credit Conundrum: Section 16(4) GST Act Decoded with Recent Judgements on ITC
Section 16(4) of the Goods and Services Tax (GST) being the most attractive provision, allowing taxpayers to claim Input Tax Credit (ITC), reducing...
![Payment of 10% Pre-Deposit from Electronic Credit Ledger instead of Electronic Cash Ledger: Patna HC holds GST Appeal Maintainable [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Payment-Electronic-Credit-Ledger-Patna-HC-GST-Appeal-Electronic-Credit-Ledger-instead-of-Electronic-Cash-Ledger.jpg "Payment of 10% Pre-Deposit from Electronic Credit Ledger instead of Electronic Cash Ledger: Patna HC holds GST Appeal Maintainable [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]")
Adjustment of Entry Tax paid on Damaged Cement not Admissible under Bihar Entry Tax Act: Patna HC upholds order of Commercial Tax Tribunal [Read Order]
The Patna High Court upheld the order of the commercial tax tribunal wherein it was held that adjustment of entry tax paid on damaged cement is not admissible under Bihar Tax on Entry of Goods into...
No Service Tax Leviable on Services Rendered to Government or Local Authorities by Educational Institutions Falls Under ‘Governmental Authority’: Supreme Court [Read Judgement]
In a recent case, the Supreme Court of India held that the services rendered by the educational institutions like the Indian Institute of Technology, Patna (IT) and the National Institute...
![No Service Tax Leviable on Services Rendered to Government or Local Authorities by Educational Institutions Falls Under ‘Governmental Authority’: Supreme Court [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/10/No-service-Tax-Leviable-Services-Rendered-to-Government-or-Local-Authorities-Educational-institutions-Governmental-Authority-Supreme-Court-taxscan.jpg "No Service Tax Leviable on Services Rendered to Government or Local Authorities by Educational Institutions Falls Under ‘Governmental Authority’: Supreme Court [Read Judgement]")
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]")
Reopening of Assessments u/s 153A of Income Tax Act Unjustified if No Incriminating Material Linked to Undisclosed Income Discovered in Search: Patna HC [Read Order]
The High Court of Patna has held that the reopening of assessments under Section 153A of the Income Tax Act, 1961 is unjustified if no incriminating material linked to undisclosed income is...
![Reopening of Assessments u/s 153A of Income Tax Act Unjustified if No Incriminating Material Linked to Undisclosed Income Discovered in Search: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Reopening-of-Assessments-Income-Tax-Act-Unjustified-if-No-Incriminating-Material-Linked-to-Undisclosed-Income-Discovered-in-Search-Patna-HC-TAXSCAN.jpg "Reopening of Assessments u/s 153A of Income Tax Act Unjustified if No Incriminating Material Linked to Undisclosed Income Discovered in Search: Patna HC [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]")
No Satisfactory Explanation Regarding Huge Fixed Assets and Cash: Patna HC Rejects Bail of Bihar Property Dealer in PMLA Case [Read Order]
The Patna High Court rejected bail of a Bihar property dealer accused of the Prevention of Money Laundering Act, 2002 (PMLA) case as no satisfactory explanation was given regarding the huge fixed...
![No Satisfactory Explanation Regarding Huge Fixed Assets and Cash: Patna HC Rejects Bail of Bihar Property Dealer in PMLA Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Huge-Fixed-Assets-Cash-Patna-HC-Bail-Bihar-Property-Dealer-PMLA-Case-TAXSCAN.jpg "No Satisfactory Explanation Regarding Huge Fixed Assets and Cash: Patna HC Rejects Bail of Bihar Property Dealer in PMLA Case [Read Order]")