Haryana Trading Co. VS State of Bihar

Case Title Haryana Trading Co. VS State of Bihar Court Patna High Court Honorable Judges Justice Madhuresh Prasad Citation 2023 (03) GSTPanacea 203 HC Patna Civil Writ Jurisdiction Case No.2502 of 2023 Judgement Date 02-March-2023 The instant writ petition has been filed under Article 226 of the Constitution of India seeking following reliefs:- “a) For issuance of […]

Purushottam Stores VS State of Bihar

Case Title Purushottam Stores VS State of Bihar Court Patna High Court Honorable Judges Justice Madhuresh Prasad Citation 2023 (04) GSTPanacea 191 HC Patna Civil Writ Jurisdiction Case No.4349 Of 2023 Judgement Date 25-April-2023 1.The petitioner, an assessee, under the Bihar Goods and Services Tax Act, 2017, challenged the appellate order dated 15.02.2023 passed by […]

National Insurance Co. Ltd. vs The State of Bihar

Case Title National Insurance Co. Ltd. vs The State of Bihar Court Patna High Court Honorable Judges Justice Rajiv Roy Citation 2024 (03) GSTPanacea 3 HC Patna Civil Writ Jurisdiction Case No. 777 of 2023 Judgement Date 15-January-2024 Everyone knows that the GST Tribunal is yet to be formed, EXCEPT GST OFFICERS! I’m not telling […]

Motiprabha Infrated Pvt. Ltd vs The Union of India

motiprabha-infrated-pvt-ltd-vs-the-union-of-india

Case Title Motiprabha Infrated Pvt. Ltd vs The Union of India Court Patna High Court Honourable Judges Justice Partha Sarthy Citation 2022 (12) GSTPanacea 465 HC Patna Civil Writ Jurisdiction Case No.16792 of 2022 Judgement Date 09-December-2022 Can Order (DRC-07) be passed without providing the minimum statutory period of 30 days mandated under the provisions […]

M/s. Aastha Enterprises

Case Title Aastha Enterprises through its Proprietor Sanjay Kumar vs The State of Bihar through the Commissioner of Commercial State Taxes Court Patna High Court Honorable Judges Justice Partha  Sarthy Citation 2023 (08) GSTPanacea 102 HC Patna CWJ 10395/2023 Judgement Date 18-August-2023 1. The issue raised in the above writ petition is as to the […]

Pragati Enterprises vs Union of India & The State of Bihar

pragati-enterprises-vs-union-of-india-the-state-of-bihar

Case Title Pragati Enterprises vs Union of India & The State of Bihar Court Patna High Court Honourable Judges Justice Partha Sarthy Citation 2023 (06) GSTPanacea 89 HC Patna Civil Writ Jurisdiction Case No.8165 of 2023 Judgement Date 19-June-2023 The Patna High Court has just made a crucial ruling in the Pragati Enterprises vs Union […]

Neeraj Jain vs Union of India

Case Title Neeraj Jain vs Union of India Court Patna High Court Honorable Judges Justice Vinod Chandran Justice Rajiv Roy Citation 2023 (10) GSTPanacea 51 HC Patna Civil Writ Jurisdiction Case No. 7599 of 2023 Judgement Date 10-October 2023 1.The petitioner herein, a resident of West Bengal is aggrieved with the notices issued by the 4th respondent, […]

M/s Aastha Enterprises vs The State of Bihar

Case Title M/s Aastha Enterprises vs The State of Bihar Court Patna High Court Honorable Judges Justice Partha Sarthy Citation 2023 (08) GSTPanacea 43 HC Patna Civil Writ Jurisdiction Case No. 10395 of 2023 Judgement Date 18-August-2023 1.The issue raised in the above writ petition is as to the sustainable claim of Input Tax Credit, […]

FONDEMENT BITUMENOUS INDUSTRIES PRIVATE LTD vs State of Bihar

Case Title Fondement Bitumenous Industries Private Ltd Vs State Of Bihar  Court Patna High Court Citation 2023 (04) GSTPanacea 24 HC Patna Civil Writ Jurisdiction Case No.3651 of 2023 Honorable Judges  Justice Madhuresh prasad  Judgement Date 11-April-2023 The above petitions are filed by the same assesse against two assessment periods; C.W.J.C. No. 3279 of 2023 […]

Can the order of ITC be disallowed on the ground of wrong utilization as per Rule 36 (4) even prior to the coming into force of the said Rules & on the ground of non-filing of the annual return despite filing the same online?

can-order-of-itc-be-disallowed-on-the-ground-of-wrong-utilization-as-per-rule-36-4-even-prior-to-the-coming-into-force-of-the-said-rules-on-the-ground-of-non-filing-of-the-annual-return-despit

ITC be disallowed Case Title MRF Limited vs State of Bihar Commissioner and Others. Court Patna High Court Honorable Judges Justice Sanjay Karol & Justice S. Kumar Citation 2022 (3) GSTPanacea 304 HC Patna CWJC 3929 of 2022 Judgement Date 11-March-2022 Council for Petitioner D.V.Pathy Council for Respondent Vivek Prasad Section Section 16(4) of the […]