What is the process to be followed by the GST Authorities in case of any appeal or matter filed with them?
appeal or matter filed Case Title M/s Sri Krishna Sales Agency vs. The State of Bihar through Secretary cum Commissioner Court Patna High Court Honorable Judges Justices Sanjay Karol, Justice CJ and Justice S. Kumar Citation 2022 (7) GSTPanacea 193 HC Patna Civil Writ Jurisdiction Case No.9969 of 2022 Judgement Date 27-July-2022 Council for Petitioner Mr. […]
Excess ITC Claimed by Assessee and proceeding under section 73 and 74 of CGST Act
Case Title Rakesh Roshan (Proprietory concern) Vs State of Bihar through Commissioner of State Tax Additional Commissioner of State Tax Assistant Commissioner of State Tax Court Patna High Court Honorable Judges Justice S. Kumar Citation 2022 (5) GSTPanacea 111 HC PatnaC.W.J 6999 of 2022 Judgement Date 17-May-2022 Council for Petitioner Manju Jha Advocate Council for […]
Can Dismissal of the appeal of Revocation of cancellation/ proper opportunity of being heard of registration by the appellate authority in CGST Act,2017, after the expiry of the prescribed time limit in the Act?
Case Title Amrendra Kumar Yadav, Son of Shri Yogendra Prasad Yadav, resident of Ward No. 6, Hariraha, Rustampuri, P.O. Belahi Bhawanipur, P. S. Laukahi, Madhubani, Belahi Bhawanipur, Bihar-847108 Vs 1. State of Bihar through the Commissioner of State Tax, having its office at Vikas Bhawan, Bailey Road, Patna. 2. Dy. Commissioner of State Tax (Appeal), Darbhanga […]
Fair Opportunity of being heard must be given while assessing any liability by authority ex parte in DRC?
Case Title M/S Pravin Kumar Singh vs Muzzafarpur Bihar Court Patna High Court Honorable Judges Justice S. Kumar Citation C.W.J. 6402 of 20222022 (5) GSTPanacea 97 HC Panta Judgement Date 17-May-2022 Council for Petitioner Mrs. Manju Jha Council for UOI Council for State Mr. Vikas Kumar SC.11 The Patna High Court bench of Justice […]
Can the order ex parte in nature be passed in violation of the principles of natural justice, entails civil consequences?
Case Title Rakesh Roshan vs Commissioner of State Tax, Bihar, Additional Commissioner of State Tax Bhagalpur, Assistant Commissioner of State Tax Munger. Court Patna High Court Honourable Judges Justice Sanjay Karol & Justice S Kumar Citation 2022 (5) GSTPanacea 93 HC Patna CJWC No. 6999 of 2022 Judgement Date 17-May-2022 Council for Petitioner Manju Jha […]
Can Bank A/c be Freezed on the Basis of Ex-Parte Ordered without affording Hearing i.e., in Voidation of Principles of Natural Justice?
Petitioner Rakesh Roshan Respondent State of Bihar Decision by Patna High Court Date of order or Judgement 17-May-2022 Citation no. 2022 (5) GSTPanacea 6 HC Patna Civil Writ Jurisdiction Case No. 7187 of 2022 Hon’ble Judge Justice S. Kumar Decision In Favour of Assessee De-Freezing of Bank Account-No sufficient time was afforded to the petitioner […]