Appellate Authority Cannot Dismiss Appeal For Non-Prosecution Due To Non-Appearance Of Assessee Or Authorized Representative: Patna High Court

The Patna High Court has observed that the appellate authority is not empowered to dismiss the appeal for non prosecution due to non-appearance of Assessee or authorized representative as appellate authority has a duty and obligation to take into consideration the merits of the matter, examine the grounds raised by the appellant even if the appellant or authorized representative presence is...

Indian Contract Act | Unless Contingency Is Fulfilled, Contingent Agreement To Sale Cannot Be Enforced: Patna High Court

While rejecting an appeal that sought specific performance of a sale agreement, the Patna High Court has observed that a sale agreement with a contingency clause cannot be enforced unless that contingency is fulfilled. Justice Khatim Reza observed, “Unless that contingency was fulfilled, the contract was not capable of enforcement as stated in Section 31 of the Indian Contract Act. The...

Senior Citizens Act | Son Can't Claim Right To Residence In Building Owned By Father, By Virtue Of Their Relationship Alone: Patna High Court

While dealing with a case under the Maintenance and Welfare of Parents and Senior Citizens Act, 2007, the Patna High Court has ruled that simply by virtue of their relationship, a son does not have the right to claim residence in a property solely owned by his father.Considering the son's involvement in a productive occupation, his earning capacity, and his ability to afford rental expenses...

Pre-deposit For CGST/SGST Appeal Allowed Exclusively From Electronic Cash Ledger, Not Electronic Credit Ledger: Patna High Court

The Patna High Court has recently ruled that pre-deposit for maintaining an appeal under Section 107(6)(b) of the CGST/SGST Act is permissible solely by utilizing amounts from the Electronic Cash Ledger and not the Electronic Credit Ledger.The division bench comprising Justices Madhuresh Prasad and Chakradhari Sharan Singh observed, "This court is also of the unambiguous conclusion that...

Bihar Hindu Religious Trusts Act | State Religious Trust Board Must Follow Principles Of Natural Justice & Hear Affected Person: High Court

The Patna High Court has ruled that before passing any order or making a decision under Section 28(2)(u) of the Bihar Hindu Religious Trusts Act, 1950 (the Act), the Bihar State Board of Religious Trusts must adhere to the principles of natural justice by affording a hearing opportunity to the affected or interested party.Under Section 28(1), the Board holds general oversight over all...

Patna High Court Weekly Round-up: December 25, 2023 To December 31, 2023

Nominal Index [Citations: 2023 LiveLaw (Pat) 147-155]The State of Bihar vs. Amar Kumar 2023 LiveLaw (Pat) 147M/s Trimurti Private Limited vs The State of Bihar & Ors 2023 LiveLaw (Pat) 148M/s Friends Mobile vs The State of Bihar & Ors 2023 LiveLaw (Pat) 149M/s Ceat Ltd. vs The State of Bihar & Ors 2023 LiveLaw (Pat) 150M/s ACC Limited vs. The State of Bihar & Ors 2023...

Patna High Court Annual Digest 2023 [Citations 1 to 156]

NOMINAL INDEX [Citations 2023 LiveLaw (Pat) 1 to 2023 LiveLaw (Pat) 156]Manoj Kumar Sah Versus The State of Bihar 2023 LiveLaw (Pat) 1Kalyan Sah v. Mosmat Rashmi Priya 2023 LiveLaw (Pat) 2Kaushlya Devi v. The State of Bihar & Ors. 2023 LiveLaw (Pat) 3Anmol Kumar v. The State of Bihar & 6 Ors. 2023 LiveLaw (Pat) 4Anamika Pranav v. Anil Kumar Choudhary 2023 LiveLaw (Pat) 5Kamla Kant...

Patna High Court Monthly Digest: December 2023

Nominal Index [Citations: 2023 LiveLaw (Pat) 140-155]Musmat Shanti Devi & Anr vs. Lallu and Ors 2023 LiveLaw (Pat) 140Lalan Kumar Yadav & Ors vs The State of Bihar & Ors 2023 LiveLaw (Pat) 141Jalaluddin Khan @ Md. Jalaluddin vs The Union of India 2023 LiveLaw (Pat) 142Mahavir Sharmik and Nirman Swalambi Sahkari Samiti Limited vs State of Bihar & Ors 2023 LiveLaw (Pat)...

Patna High Court Overturns GST Appeal Dismissal Citing Conditions in Notification No. 53 of 2023-Central Tax

In a recent ruling, the Patna High Court overturned the dismissal of a GST appeal and reinstated the appeal, contingent upon meeting specified conditions outlined in Notification No. 53 of 2023-Central Tax.Emphasizing the significance of adhering to statutory timelines while recognizing the opportunities provided by relevant notifications to revive dismissed appeals under specific conditions,...

Full Pre-Deposit Payment Not To Be Done From Electronic Cash Ledger For Appeals Under Amnesty Scheme: Patna High Court

In a notable decision, the Patna High Court has ruled that the Revenue Department lacks the authority to mandate the Appellant to make a complete pre-deposit when filing an appeal under the Amnesty Scheme using the Electronic Cash Ledger.The central question addressed in the writ petition pertained to whether, upon initiating an appeal, ten percent of the outstanding amounts should be...

Bihar VAT Act | Penalty Imposable U/S 56(4)(B) On Account Of Clerical Mistake In Mentioning Of Invoice Number In Suvidha Form: Patna High Court

Patna High Court has ruled that penalty is imposable under section 56(4)(b) of the Bihar Value Added Tax Act, 2005 (Bihar VAT Act) on account of clerical mistake in mentioning of invoice number in SUVIDHA Form.The above ruling came in a case filed by the petitioner, M/s Ceat Ltd. engaged in the manufacture and sale of tyres, tubes and flaps who was concerned with a penalty order passed...

Bihar Entry Tax Act | Adjustment Of Entry Tax Paid On Damaged Cement Against VAT Liability Not Admissible: Patna High Court

In affirming the directive of the Commercial Tax Tribunal, the Patna High Court ruled that the adjustment of entry tax paid on damaged cement is not permissible under the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use, or Sale therein Act, 1993. The court reiterated and upheld the tribunal's decision, reinforcing that the provisions of the aforementioned act do not allow...