Patna High Court
‘Purchasing Dealer Cannot, Without Credit In His Account, Claim Input Tax Credit If Selling Dealer Fails To Comply With The Statutory Requirement': Patna High Court
The Patna High Court recently ruled that Input Tax Credit (ITC) should be regarded as a benefit or concession rather than an inherent right granted to taxpayers within the framework of the law. The court's decision emphasized that the availability of ITC to a purchasing dealer is contingent not only upon the seller's tax collection but also on the seller's proper remittance of the collected...
Politician Not Disabled From Being Appointed As State Food Commission Chairman: Patna High Court
While observing that there can be no disability found in a politician for appointment to the post of a Chairperson of Food Commission, the Patna High Court has dismissed a Public Interest Litigation (PIL) contesting the appointment of Vidyanand Vikal as the Chairman of the Bihar State Food Commission.The PIL was filed by the Veterans Forum for Transparency in Public Life, which sought...
Supreme Court Collegium Recommends Transfer Of Justice Nani Tagia To Patna High Court, Declines Request For Alternate Posting
On Thursday, the Supreme Court Collegium recommended the transfer of Justice Nani Tagia from the Gauhati High Court to the Patna High Court.The Collegium consisted of Chief Justice of India Dhananjaya Y Chandrachud, Justice Sanjay Kishan Kaul, Justice Sanjiv Khanna, Justice B R Gavai and Justice Surya Kant.On 23 August 2023, the Collegium had proposed the transfer of Justice Tagia to the...
'Transgender Not A Caste Identity, Every Individual Should Be Permitted Self Determination': Patna High Court
"Transgender is not a caste identity and every individual, including those not conforming to the male/female gender classification, should be permitted self determination," the Patna High Court has held.The division bench of Chief Justice K. Vinod Chandran and Justice Partha Sarthy added that the Bihar government has erred in including transgender persons under the caste enumeration for its...
Patna High Court Weekly Round-Up: August 14 To August 20, 2023
Nominal IndexShailja Vajpe vs. The Patna Municipal Corporation and Others 2023 LiveLaw (Pat) 91Rajanish Kumar Mishra and Others vs. The State of Bihar and Others 2023 LiveLaw (Pat) 92Rakesh Kumar @ Chandan Mandal And One Another Vs. The State Of Bihar Bihar 2023 LiveLaw (Pat) 93Judgements/Orders This WeekIn A Sunday Sitting, Patna High Court Initiates Contempt Case Against 5 Municipal...
Frame Guidelines For Early Rehabilitation, Preventing Multiplication Of Stray Dogs: Patna High Court Directs State Govt, DGP
In an attempt to manage the population of stray dogs, the Patna High Court has directed the Chief Secretary, the Director General of Police and the Secretary of the Panchayati Raj Department to frame guidelines for early rehabilitation of stray dogs as well as to prevent their multiplication."The District Administration will do well to issue notices to its officers both in the Revenue and...
Non-Examination Of Injured Victim Deprives Accused Of Opportunity To Cross-Examine: Patna High Court Orders Acquittal In Attempted Murder Case
Citing non-examination of the injured victim and the trial court's failure to appreciate the evidence of prosecution witnesses, the Patna High Court has set aside the conviction of two for alleged offence of attempted murder punishable under Section 307, read in conjunction with Section 34 of the Indian Penal Code. Justice Alok Kumar Pandey observed, "In the present appeal, from perusal...
In A Sunday Sitting, Patna High Court Initiates Contempt Case Against 5 Municipal Officers For Carrying Out 'Demolition' In Face Of Interim Order
In an unusual move, the Patna High Court held a hearing on a Sunday and instructed its registry to launch a contempt case against five officials of the Patna Municipal Corporation (PMC). The action comes in response to the deliberate defiance of the court's order, whereby the officials proceeded with the demolition of a building on Saturday, despite the order reserved in the case on...
'Not Equally Placed In Service As Govt Teachers': Patna High Court Dismisses Plea By 117 Contract [Niyojit] Teachers Against Grade Pay Denial
The Patna High Court has recently rejected a writ petition lodged by 117 'Niyojit' [contract] teachers who alleged discrimination meted out to them by denying grade pay for a period of two years from the initial appointment.The teachers, who were also trained professionals, contended that they were unfairly denied grade pay, a privilege granted to trained teachers in regular...
Patna High Court Orders Railways To Refund Illegal VAT Deduction from Contractors' Bills
In a significant ruling, the Patna High Court has directed the Indian Railways to refund an amount of Rs. 38,22,897 to PCM Cement Concrete Pvt. Ltd., following an illegal VAT deduction made from the bills of the contractor.The division bench of Chief Justice K. Vinod Chandran and Justice Partha Sarthy held, “The transaction was purely of an inter-state sale of goods and is not a works...
Patna High Court Weekly Round-Up: July 31 - August 06
Citations 2023 LiveLaw (Pat) 87 to 2023 LiveLaw (Pat) 89Nominal IndexRadhe Sharma v. Chief Secretary, Mines and Geology & others. 2023 LiveLaw (Pat) 87Youth For Equality and others vs. State of Bihar and others along with connected matters 2023 LiveLaw (Pat) 88Progressive Constructions Limited vs. The State of Bihar and Another 2023 LiveLaw (Pat) 89Judgments/Orders This WeekPatna High...
Patna High Court Deprecates State Tax Authority's Conduct; Orders Restoration Of Refund Application
In a significant ruling, the Patna High Court criticized the State Tax Authority for its handling of a refund application filed by Progressive Constructions Limited and set aside the impugned order. The court, in its judgment, expressed strong disapproval of the Officer's conduct and restored the refund application before the appropriate authority. The case revolved around the...