patna high court - AnpTaxCorp

GST Inspection is not Sustainable without compliance with mandatory legal procedures outlined in S.67 of CGST Act & S.100 of CrPC

4 May 2025 by Aditya Narayan Parida

In a significant ruling, the Patna High Court has quashed a tax demand of ₹88,64,550.50 raised under the CGST/BGST regime, citing non-compliance with mandatory legal procedures outlined in Section 67 of the CGST/BGST Act, 2017 and Section 100 of the …

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GST Pre-Deposit Can Be Paid from the Electronic Credit Ledger for Appeals, Rules Patna High Court

26 October 2024 by Adv Aditya Narayan

The high court instructed the Appellate Authority to review the appeal on its merits, considering the pre-deposit made from the Electronic Credit Ledger as adequate. Pre-Deposit for GST Appeals using ECL: The Patna High Court recently issued a significant ruling …

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Patna High Court Order on Denying Stay Right u.s.112 to Petitioner for non- constitution of the Tribunal

25 November 20237 November 2023 by Adv Aditya Narayan

Patna High Court Order Dt. 30 October 2023 In a recent landmark judgement dated October 30, 2023, the Patna High Court has ruled in favour of the petitioner, asserting that they cannot be denied their rightful benefits of stay under …

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