Setback to Ceat Ltd: Patna HC confirms VAT Penalty for Clerical Mistake in Invoice [Read Order]
In a major setback to Ceat Limited, the Patna High Court has confirmed a penalty imposed under Bihar Value Added Tax Act for clerical mistake in...
![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]")
![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]")
Tax Dept Rejected Refund Application Stating They can Keep it in Abeyance Until An appeal Filed: Patna HC Deprecates Conduct of State Tax Authority and Restores Application [Read Order]
In a recent case, the Patna High Court deprecates the conduct of state tax authorities in rejecting refund applications stating they can keep it in abeyance until an appeal is filed and restored...
![Tax Dept Rejected Refund Application Stating They can Keep it in Abeyance Until An appeal Filed: Patna HC Deprecates Conduct of State Tax Authority and Restores Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Tax-Dept-Tax-Tax-Dept-Rejected-Refund-Application-Refund-Refund-Application-Patna-High-Court-Patna-High-Court-Deprecates-Conduct-of-State-Tax-Authority-Taxscan.jpg "Tax Dept Rejected Refund Application Stating They can Keep it in Abeyance Until An appeal Filed: Patna HC Deprecates Conduct of State Tax Authority and Restores Application [Read Order]")
Four Years Is Reasonable Time of Limitation in Absence limitation provided in Statute for an order u/s 201 of Income Tax Act: Patna HC Dismisses Appeal Against Indian Oil Corporation
The Patna High Court while dismissing the appeal against Indian Oil Corporation Ltd, has held that four years is a reasonable time of limitation in the absence of limitation provided in statute...
