Patna High Court
PIL In Patna High Court Opposes Grant Of Tender For Street Dogs Sterilization To Organisation Allegedly Blacklisted For Animal Cruelty
The Patna High Court has sought response from the Municipal Commissioner in a PIL alleging that the tender for sterilization and vaccination of street dogs in the capital city has been allotted to an organisation which is allegedly blacklisted by other States for meting out cruelty to street dogs.The division bench comprising Chief Justice K. Vinod Chandran and Justice Partha Sarathi was...
Executing Court Can't Go Behind Decree, Aggrieved Party Must Seek Amendment Of Decree In Case Of Discrepancy With Judgment: Patna High Court
While providing clarity on the matter of executing court orders in cases where there is a discrepancy between the judgment and the decree, the Patna High Court has emphasized that when such a discrepancy exists, the executing court cannot go behind the decree, and the aggrieved party must seek an amendment of the decree.Justice Sunil Dutta Mishra observed, "In case of discrepancy between...
Civil Liability Imposed for Failing to Settle Tax Dues Due to Incorrect Input Tax Credit Claim, Attracts Penalty: Patna High Court
In a recent verdict, the Patna High Court upheld the imposition of interest and penalty on M/s Munna Traders, an assessee under the Bihar Goods and Services Tax Act (BGST Act). The penalties were enforced due to an excessive claim of input tax credit, with the Court deeming the penalty as a civil liability arising from the failure to pay the due tax, stemming from an erroneous input tax...
Patna High Court Weekly Round-Up: September 11 To September 17, 2023
Nominal Index [Citations: 2023 LiveLaw (Pat) 105-110]Rajeev Kumar and Anr vs. The Union of India and Others 2023 LiveLaw (Pat) 105Chandrama Prasad Singh @ Chandrama Prasad @ Tuntun Singh vs. The State of Bihar and Another 2023 LiveLaw (Pat) 106M/s Narayani Industry vs. The State of Bihar 2023 LiveLaw (Pat) 107Assistant Commissioner of Income Tax vs. Satish Kumar Keshri 2023 LiveLaw...
Dangerous Buildings, No Teachers: PIL Filed In Patna High Court Alleging Dismal State Of Govt Schools In Bihar
A Public Interest Litigation (PIL) has been filed in the Patna High Court by the civil rights group Social Jurist, represented by Advocate Ashok Agarwal, shedding light on the alleged deplorable conditions prevalent in various government schools across Bihar.The PIL underscores the dire state of these schools, as observed during visits by a team from Social Jurist, consisting of Advocate...
Patna High Court Upholds Constitutional Validity Of Section 16(4) Of CGST Act, 2017
The Patna High Court upheld the constitutional validity of Section 16(4) of the CGST/BGST Act, 2017 and did not find Section 16(4) to be violative or inconsistent with the fundamental rights guaranteed under the constitution.The bench of Justice Chakradhari Sharan Singh and Justice Madhuresh Prasad observed that concession of ITC under sub-section (1) of Section 16 of the CGST/BGST Act...
Patna High Court Directs Police Action After Looting Incidents Involving Women Lawyers
In response to a distressing incident of looting that transpired in front of a museum in Patna, the Patna High Court has taken a stern stance. The incident, which took place on Wednesday, involved a female advocate and has prompted the Court to instruct the Senior Superintendent of Police (ASP) to submit a detailed report on the actions taken in the case by September 18.The division...
Delay In Lodging FIR Cannot Be Used As "Ritualistic Formula" For Discarding Prosecution Case: Patna High Court Upholds POCSO Conviction
While emphasizing that a delay in filing the first information report (FIR) should not automatically lead to the dismissal of a prosecution case or cast doubt on its credibility, the Patna High Court has upheld the trial court's order of conviction and sentence in a case under the Protection of Children from Sexual Offences (POCSO) Act, 2012.The division bench of Justice Alok Kumar Pandey...
Income Tax Act | Assessment U/S Section 153A Must Be Based On Incriminating Material Disclosed In Search: Patna High Court
The Patna High Court while providing important clarifications regarding assessments conducted under , of the Income Tax Act, 1961, emphasized that such assessments must not be arbitrary and should rely on material evidence discovered during the search.The division bench of Chief Justice K Vinod Chandran and Justice Partha Sarthy held, “Hence, the assessment referred to in Section 153A...
Appellate Authority Or Article 226 Of The Constitution Cannot Extend Delay Condonation Period With A Specified Timeframe: Patna High Court
The Patna High Court has issued a significant ruling clarifying the limitations of Article 226 of the Indian Constitution in cases involving the Bihar Goods and Services Tax Act, 2017 (BGST). The court has held that when a statute prescribes a specific time frame for condoning delays, the Appellate Authority under Article 226 does not have the authority to extend this stipulated period.The...
Patna High Court Rejects Bail Plea Of Accused In Money Laundering Case Due to Lack Of Satisfactory Explanation Of Assets And Cash Holdings
The Patna High Court has rejected the bail application of the petitioner in connection with a Special (Trial) PMLA (Prevention of Money Laundering Act) Case arising from ECIR (Enforcement Case Information Report) proceedings. The petitioner faced charges under Sections 3, 4, 44, and 45 of the Prevention of Money Laundering Act, 2002.The prosecution case stemmed from a complaint filed...
Courts Cannot Order Implementation Of Optional Central Govt Schemes In State, Policy Domain Of State Govt: Patna High Court
While clarifying that the Court cannot, through a judicial order, direct the implementation of a Scheme formulated by the Central Government, which can be implemented only at the option of the State Government, the Patna High Court has dismissed a Public Interest Litigation (PIL) that sought a directive for the state government to implement the guidelines related to the Post Matric...