Full Pre-Deposit Payment Not To Be Done From Electronic Cash Ledger For Appeals Under Amnesty Scheme: Patna High Court

In a notable decision, the Patna High Court has ruled that the Revenue Department lacks the authority to mandate the Appellant to make a complete pre-deposit when filing an appeal under the Amnesty Scheme using the Electronic Cash Ledger.The central question addressed in the writ petition pertained to whether, upon initiating an appeal, ten percent of the outstanding amounts should be sourced from the Electronic Cash Ledger or the Electronic Credit Ledger.M/s. Friends Mobile (“the Petitioner”)...

Bihar VAT Act | Penalty Imposable U/S 56(4)(B) On Account Of Clerical Mistake In Mentioning Of Invoice Number In Suvidha Form: Patna High Court

Patna High Court has ruled that penalty is imposable under section 56(4)(b) of the Bihar Value Added Tax Act, 2005 (Bihar VAT Act) on account of clerical mistake in mentioning of invoice number in SUVIDHA Form.The above ruling came in a case filed by the petitioner, M/s Ceat Ltd. engaged in the manufacture and sale of tyres, tubes and flaps who was concerned with a penalty order passed under Section 60(4) (b) read with Section 56(4) (b) of the Bihar Value Added Tax Act, 2005 after detention of a...

Bihar Entry Tax Act | Adjustment Of Entry Tax Paid On Damaged Cement Against VAT Liability Not Admissible: Patna High Court

In affirming the directive of the Commercial Tax Tribunal, the Patna High Court ruled that the adjustment of entry tax paid on damaged cement is not permissible under the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use, or Sale therein Act, 1993. The court reiterated and upheld the tribunal's decision, reinforcing that the provisions of the aforementioned act do not allow for the adjustment of entry tax in the case of damaged cement.The above ruling came in an appeal arising...

Patna High Court Grants Stay To Trimurti Private Limited On GST Demand Amid Tribunal Constitution Delay

In a recent ruling, the Patna High Court, while adjudicating a writ petition filed under Article 226 of the Constitution of India, has granted relief to Trimurti Private Limited by issuing a conditional stay on the GST demand. The petitioner sought various reliefs, primarily aiming to avail the statutory remedy of appeal against an impugned order under Section 112 of the Bihar Goods and Services Tax Act (BGST Act).The petitioner's ability to exercise the statutory remedy, however, was hindered...

Patna High Court Allows Appeal Beyond Stipulated Time based on CBIC Notification

In a recent ruling, the Patna High Court has provided relief to individuals facing delayed appeals under Sections 73 and 74 of the BGST Act.The judgment, arising from a petition challenging the rejection of an appeal due to a five-day delay, underscores the significance of a recent notification by the Central Board of Indirect Taxes and Customs. According to Notification No. 53 of 2023-Central Tax, dated 02.11.2023 (S.O. 4767(E)), the time for filing appeals against orders passed by the Proper...

Patna High Court Grants Relief to Cooperative Society, Rules Solid Waste Management Activity Exempt from BGST

In a recent legal development, the Patna High Court has ruled in favor of a Cooperative Society registered under the Bihar Goods and Services Tax Act, 2017 (BGST Act), stating that the Solid Waste Management Activity undertaken by the petitioner is exempt from BGST. The court quashed assessment orders and demand notices against the Cooperative Society, emphasizing that there is no supply of goods involved in the solid waste management disposal work awarded to the petitioner.A division bench of...

Parties Cannot Deem SGST And CGST As IGST Without Compliance With Taxation Enactment Provisions: Patna High Court

The Patna High Court has dismissed the writ petition filed by Vishwanath Iron Store, a partnership firm registered under the Bihar State Goods and Services Tax Act, seeking correction of a GST invoice for the purpose of availing input tax credit, while stating Understanding between parties cannot supersede the provisions of taxation laws.Chief Justice K. Vinod Chandran and Justice Rajiv Roy noted, “In the present case, the petitioner is a dealer registered under the BGST Act and the sale was...

Petitioner Failed To Avail Appeal Remedy, Can’t Invoke Of The Extraordinary Jurisdiction: Patna High Court

The Patna High Court recently ruled on a writ petition challenging an assessment order and the rejection of an appeal based on the limitation ground.The Court stated that the petitioner by his own failure had not availed the appellate remedy and in that circumstance, there can be no invocation of the extraordinary jurisdiction under Article 226 of the Constitution of IndiaThe Court clarified that when a specific period for delay condonation is provided, there can be no extension by the...

Petitioner Cannot Be Deprived Of The Benefit, Due To Non- Constitution Of The Appellate Tribunal By The Respondents Themselves: Patna High Court

In a recent ruling, the Patna High Court has granted relief to M/s Cohesive Infrastructure Developers Pvt. Ltd, the petitioner, in a Goods and Services Tax (GST) dispute.The division bench comprising Chief Justice K. Vinod Chandran and Justice Rajiv Roy allowed a writ petition filed under Article 226 of the Constitution of India, seeking various reliefs.The petitioner essentially was desirous of availing statutory remedy of appeal against the impugned order before the Appellate Tribunal...