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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.
The Hon’ble Patna High Court in M/s Raj Kishore Sah dismissed the writ petition challenging the cancellation of GST registration, where the Assessee 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 CGST Act.
The Honorable Patna High Court in the case of Pawan Carrying Corporation held that the proper officer must have issued the notice within seven days of detention or seizure of goods or conveyance. Section 129 starts with the Non-obstante clause and there is no reason to wait for an application by the driver of the vehicle for the verification of the goods when the vehicle is intercepted.
The Hon’ble Patna High Court in the case of Rajesh Kumar Dubey dismissed the writ petition and held that remedy cannot be availed under writ jurisdiction when the alternate remedies have not been availed efficaciously.
The Hon’ble Patna High Court in the case of Pawan Carrying Corporation held that the proper officer must issue the notice right within seven days of detention or seizure of goods or conveyance. There is no reason to wait for an application by the driver of the vehicle for the verification of the goods when the vehicle is intercepted. Lastly, the order should be passed within seven days of the service of notice of such detention or seizure of goods or conveyance.
The Hon’ble Patna High Court dismissed the PIL filed in the case of Amit Pandey wherein Section 2, 9, 12 and 18 of the 101st Constitutional Amendment Act relating to GST were challenged on the ground that the said provisions were violative of the basic structure of the Constitution.
The Patna high court has slapped a cost of Rs 5,000 on a Goods and Services Tax (GST) officer for “forcible and illegal recovery” of cent per cent tax amount from a person waiting to avail the statutory remedy of appeal before GST tribunal which…
HC directed Appellate Authority to consider appeal even if pre-deposit was made from credit ledger The Hon’ble Patna High Court in the case of FRIENDS MOBILE V/s STATE OF BIHAR, decided on 6-12-2023 Issue ✔️ Is it necessary to make…
The Hon’ble Patna High Court in the case of Nav Nirman Construction v. Union of India [CWJC No. 16940 of 2023 dated December 6, 2023] set aside the appellate order and directed that the Appeal be restored before the appellate…