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Patna High Court
Patna High Court Castigates Tax Officer for Recovering Tax Illegally
In a recent judgment[1], the Patna High Court has castigated a tax officer for effecting a tax recovery and ignoring the legislative mandate. Section 78, CGST Act, 2017 allows for recovery of tax from taxpayers… Read More »Patna High Court Castigates Tax Officer for Recovering Tax Illegally
Patna High Court Opines on ITC Claims: Interprets Section 16 of CGST Act, 2017 Strictly
In a recent judgment[1], the Patna High Court engaged with the issue of whether a claim for Input Tax Credit (‘ITC’) is sustainable when the purchasing dealer has made the tax payment to the seller,… Read More »Patna High Court Opines on ITC Claims: Interprets Section 16 of CGST Act, 2017 Strictly
Patna High Court Directs Substantive Compliance with Section 129, CGST Act, 2017
Short Note In a concise judgment[1], a Division Bench of the Patna High Court provided relief to a taxpayer who was made liable under Section 129, CGST Act, 2017 for transporting goods on an expired… Read More »Patna High Court Directs Substantive Compliance with Section 129, CGST Act, 2017