Patna High Court
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Patna High Court Upholds Constitutionality of Section 16(4), CGST Act, 2017
In a recent judgment[1], the Patna High Court upheld the constitutionality of Section 16(4), Central Goods and Services Tax Act, 2017 (‘CGST Act’) and Bihar Goods and Services Tax Act, 2017. Section 16(4), as it stood…
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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 within…
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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, but…
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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 e-way…
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Patna High Court Prevents Levy of Entertainment Tax Citing 101st Constitutional Amendment
A Division Bench of the Patna High Court on 18 May 2023 pronounced a judgment that inter alia required it to examine the interaction of Bihar Entertainment Tax Act, 1948 (Act of 1948) with the 101st Constitutional Amendment Act,…
