Tag: Patna HC
Extraordinary jurisdiction under Article 226 cannot be invoked when the statutory remedy of appeal is not availed
The Hon’ble Patna High Court in the case of M/s. Punit Kumar Choubey v. Commissioner Commercial Tax, Patna [CWJC No.9975 of 2023 dated August 10, 2023] held that the extraordinary jurisdiction under Article 226 cannot be invoked when statutory remedy…
Entire amount of pre-deposit not to be paid from Electronic Cash Ledger for filing appeal under Amnesty Scheme
The Hon’ble Patna High Court in M/s. Friends Mobile v. State of Bihar and Others [CWJC No. 6457 of 2023 dated December 6, 2023] allowed the Writ Petition and held that Revenue Department cannot direct the Appellant to pay the…
GST DAILY – 122
HC stayed recovery of balance amount on depositing 20% of disputed amount by assessee in absence of GST Tribunal
Section 16(4) of the CGST Act is constitutionally valid
The Hon’ble Patna High Court in Gobinda Construction v. Union of India held that, Section 16(4) of the CGST Act is constitutionally valid and are not violative of Article 19(1)(g) and Article 300 (A) of the Constitution of India and is not inconsistent with or in derogation of any of the fundamental right guaranteed under the Constitution of India.
GST DAILY – 87 Recovery to be initiated after reasonable period so as to enable Assessee to move to second Appellate Authority
Where Assessing Officer recovered assessed tax due just after a day of dismissal of appeal though there was a further appeal provided to be filed before Tribunal which is to be constituted, such an action is taken by AO is Constitutional ?
Writ not entertained if alternative remedy of filing of appeal not availed
The Hon’ble Patna High Court in M/s. Narayani Industry v. State of Bihar held that when there is a specific period for condonation of delay in the statute, there cannot be any extension of the said period by the Appellate Authority under Article 226 of the Indian Constitution.
VAT not applicable on inter-state sale of goods
The Hon’ble Patna High Court in PCM Cement Concrete Pvt. Ltd. v. The Union of India held that VAT was wrongly collected by the Indian Railways by misunderstanding the transaction as intra-state sale. The Indian Railways is liable to refund the illegal tax collected and can further claim the refund from the Bihar Value Added Tax Department.
ITC not allowed to buyer if supplier did not pay GST to the Government
The Hon’ble Patna High Court in M/s. Aastha Enterprises v. State of Bihar held that ITC is in the nature of a benefit/concession and not a right extended to the assessee under the statutory scheme.