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 LiveLaw (Pat) 151M/s Micro Zone vs The Union of India and Ors 2023 LiveLaw (Pat) 152Smt. Rudra Maya Sinh vs. The Registrar General and Ors 2023 LiveLaw (Pat) 153Alok Bharti, vs. Jyoti Raj 2023 LiveLaw (Pat) 154M/s Prince Sanitation Gandhi Path vs. The State of Bihar and Ors 2023 LiveLaw (Pat) 155Judgments/Orders This WeekGang Rape & Murder Case: Patna HC Acquits Man Sentenced To Death Noting Prosecution's Sole Reliance On Sniffer Dog EvidenceCase Title: The State of Bihar vs. Amar Kumar LL Citation: 2023 LiveLaw (Pat) 147The Patna High Court overturned the death penalty handed down to a man convicted of the murder and rape of a 12-year-old girl. The court reached this decision upon discovering that the prosecution's entire case relied solely on the presence of a sniffer dog entering the accused man's house.The division bench of Justices Ashutosh Kumar and Alok Kumar Pandey observed, “We fail to understand as to how the Trial Court proceeded in the same manner as the investigation had proceeded, on the presumption that the dog would never have faulted in entering the house of the appellant. There is evidence of the dog having entered another person's house also. We, for the present, do not say that help of a snifer dog cannot be taken by the police.”Patna High Court Grants Stay To Trimurti Private Limited On GST Demand Amid Tribunal Constitution DelayCase Title: M/s Trimurti Private Limited vs The State of Bihar & OrsLL Citation: 2023 LiveLaw (Pat) 148In a recent ruling, the Patna High Court, while adjudicating a writ petition filed under Article 226 of the Constitution of India, has granted relief to Trimurti Private Limited by issuing a conditional stay on the GST demand. The petitioner sought various reliefs, primarily aiming to avail the statutory remedy of appeal against an impugned order under Section 112 of the Bihar Goods and Services Tax Act (BGST Act). Full Pre-Deposit Payment Not To Be Done From Electronic Cash Ledger For Appeals Under Amnesty Scheme: Patna High CourtCase Title: M/s Friends Mobile vs The State of Bihar & OrsLL Citation: 2023 LiveLaw (Pat) 149In 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 sourced from the Electronic Cash Ledger or the Electronic Credit Ledger.M/s. Friends Mobile (“the Petitioner”) made a payment of ten percent from the Electronic Credit Ledger as required under the amnesty scheme introduced by the Revenue Department (“the Respondent”) for filing appeal.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 CourtCase Title: M/s Ceat Ltd. vs The State of Bihar & OrsLL Citation: 2023 LiveLaw (Pat) 150Patna 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 under Section 60(4) (b) read with Section 56(4) (b) of the Bihar Value Added Tax Act, 2005 after detention of a truck carrying goods at the integrated check post, Dhobi, Gaya.Bihar Entry Tax Act | Adjustment Of Entry Tax Paid On Damaged Cement Against VAT Liability Not Admissible: Patna High CourtCase Title: M/s ACC Limited vs. The State of Bihar & OrsLL Citation: 2023 LiveLaw (Pat) 151In 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 for the adjustment of entry tax in the case of damaged cement.Patna High Court Overturns GST Appeal Dismissal Citing Conditions in Notification No. 53 of 2023-Central TaxCase Title: M/s Micro Zone vs The Union of India and OrsLL Citation: 2023 LiveLaw (Pat) 152In 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...

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

Bhavya Singh

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