GST DAILY – 388 : Stay of tax recovery shall be granted on payment of predeposit until GSTAT is constituted
Stay of tax recovery shall be granted on payment of predeposit until GSTAT is constituted
Tag: Patna HC
GST DAILY – 353 : HC directed dept. to refund penalty due to authority’s failure to act within 7 days of notice under Sec.129(3)
THE HON’BLE PATNA HIGH COURT IN THE CASE OF Kedia Enterprises V/s State of Bihar, decided on 25-9-2024
GST DAILY – 345 : Limitation period for filing appeal against order passed by AO runs from original due date, not extended date
THE HON’BLE PATNA HIGH COURT IN THE CASE OF S.S. Enterprises V/s Union of India, decided on 30-7-2024
Mere uploading of notices on GST portal not a valid mode of service
The Hon’ble Patna High Court in the case of Binod Traders held that uploading a summary show cause notice on the GST portal alone does not amount to valid service under Section 169 of the Bihar GST Act and set aside the ex parte assessment order passed in violation of Section 75(4) for lack of opportunity of hearing.
Minimum two independent witnesses are required for search of premises
The Hon’ble High Court of Patna in the case of Sri Sai Food Grain & Iron Stors set aside the demand order against the Assessee due to procedural violations during inspection and confirmed tampering of the seizure order by a tax officer.
Recovery order passed is not valid when return has been filed post issuance of order under Section 62
The Hon’ble Patna High Court in M/s Great Eastern Hire Purchase Pvt. Ltd. set aside the recovery order, holding that once the assessee had filed Form GSTR-3B and paid tax within 30 days of the assessment order under Section 62 of the of the CGST Act, the order stands withdrawn by legal fiction under law.
GST is applicable on joint development of properties in this condition, rules Patna High Court..
The Patna High Court on May 5, 2025 ruled that Goods and Service Tax (GST) is payable on transfer of development rights received by a builder from a landlord prior to issuance of completion certificate (CC) and as per a joint development agreement (JDA) with the landowner.
Whether the writ petition is admissible if the appeal is filed after the limitation period and the benefit of the Amnesty Scheme not availed?
The Honorable Patna High Court in the case of M/s Raj Kishore Sah dismissed the writ petition challenging the cancellation of GST registration, where the Petitioner had not availed remedy of the Amnesty Scheme provided by the Government vide Notification No. 03/2023-Central Tax dated March 31, 2023 and filed the appeal after the time limit prescribed under section 107 of the Bihar Goods and Services Tax Act.
Penalty order passed on the detention of goods and vehicle after 7 days from service of notice is not sustainable
The Hon’ble Patna High Court in the case of M/s Kedia Enterprises ruled that an Order of detention in FORM GST MOV- 06 and the Notice in FORM GST MOV-07 must be in accordance with Section 129(3) of the CGST Act.
GST liability is not applicable before its enactment
The Hon’ble Patna High Court in D.B.S. Construction (P.) Limited held that if the Assessee makes any representation for refund of GST deducted, Authorities were to be directed to dispose of same strictly in accordance with law as expeditiously as possible preferably within a period of eight weeks from date of said representation and disposed of the writ petition.