Patna High Court Weekly Round-Up: November 20 To November 26, 2023

Nominal Index [Citations: 2023 LiveLaw (Pat) 132-139]Dasrath Ram Vs. The State Of Bihar 2023 LiveLaw (Pat) 132 Rakesh Kumar Alias Rakesh Kumar Singh Alias Raku vs. The State of Bihar and Others 2023 LiveLaw (Pat) 133M/s. Vishwanath Iron Store vs. The Union of India LL Citation: 2023 LiveLaw (Pat) 134M/s Punit Kumar Choubey vs. The Commissioner, Commercial Tax, and Others 2023 LiveLaw (Pat) 135Satyamanu Kumar Singh vs. The State of Bihar 2023 LiveLaw (Pat) 136Sanjeev Kumar vs. The State Of Bihar 2023 LiveLaw (Pat) 137 Ravi Kant vs. Bandana Kumari 2023 LiveLaw (Pat) 138 RADHESHYAM SAH @ RADHE SHYAM SAH vs THE STATE OF BIHAR 2023 LiveLaw (Pat) 139Judgements/Orders This WeekPatna High Court Acquits Man In 18-Yr-Old Murder Case, Says Questions Put To Accused U/S 313 CrPC Can't Be Mere FormalityCase Title: Dasrath Ram Vs. The State Of BiharLL Citation: 2023 LiveLaw (Pat) 132 In a notable development, the Patna High Court has acquitted a man, who had been convicted and sentenced in connection with a murder case dating back 18 years citing procedural lapses and failure on the part of the prosecution. The Court, while expressing concern over the lack of diligence in the trial court's proceedings, observed that the examination of the accused under Section 313 of the CrPC, a crucial stage where the court elucidates incriminating materials, was treated as a mere formality. Bihar Prohibition and Excise Act | Owner Of Leased Premises Can’t Be Held Responsible Unless Corroborative Evidence Proving Direct Involvement Exists: Patna High CourtCase Title: Rakesh Kumar Alias Rakesh Kumar Singh Alias Raku vs. The State of Bihar and OthersLL Citation: 2023 LiveLaw (Pat) 133The Patna High Court has ruled that the seizure of an entire hotel due to the discovery of liquor on its premises is deemed unjust and illegal if the property owner is not implicated in the alleged offense. The court further said that the arbitrary assumption of the hotel owner's involvement in a liquor-related crime by excise authorities, solely based on the lease being unregistered, is unfounded. Consequently, the court nullified the confiscation order, deeming it unlawful. Parties Cannot Deem SGST And CGST As IGST Without Compliance With Taxation Enactment Provisions: Patna High CourtCase Title: M/s. Vishwanath Iron Store vs. The Union of IndiaLL Citation: 2023 LiveLaw (Pat) 134 The Patna High Court has dismissed the writ petition filed by Vishwanath Iron Store, a partnership firm registered under the Bihar State Goods and Services Tax Act, seeking correction of a GST invoice for the purpose of availing input tax credit, while stating Understanding between parties cannot supersede the provisions of taxation laws. Chief Justice K. Vinod Chandran and Justice Rajiv Roy noted, “In the present case, the petitioner is a dealer registered under the BGST Act and the sale was effected from the State of Jharkhand. However, there is absolutely nothing to prove the movement of goods to the State of Bihar. The mere statement of the Railways that the invoice issued should be deemed to have been issued under the IGST Act, cannot enable the petitioner to seek input tax credit. The transaction between the Railways and the petitioner would not regulate the tax liability and in any event, the tax levied and collected as CGST and SGST would have been credited to the respective head of account.” Petitioner Failed To Avail Appeal Remedy, Can’t Invoke Of The Extraordinary Jurisdiction: Patna High Court Case Title: M/s Punit Kumar Choubey vs. The Commissioner, Commercial Tax, and Others LL Citation: 2023 LiveLaw (Pat) 135The Patna High Court recently ruled on a writ petition challenging an assessment order and the rejection of an appeal based on the limitation ground. The Court stated that the petitioner by his own failure had not availed the appellate remedy and in that circumstance, there can be no invocation of the extraordinary jurisdiction under Article 226 of the Constitution of India.The Court clarified that when a specific period for delay condonation is provided, there can be no extension by the Appellate Authority or the Court under Article 226 of the Constitution.Victim's Statement U/S 164 CrPC Can Be Used For Corroboration, Cannot Be Sole Basis For Conviction: Patna High Court Acquits Rape AccusedCase Title: Satyamanu Kumar Singh vs. The State of Bihar LL Citation: 2023 LiveLaw (Pat) 136The Patna High Court recently acquitted a rape accused, observing that the statement of the victim recorded under Section 164 of the Criminal Procedure Code (CrPC) cannot be the sole basis for conviction. A Division Bench of Justice Chakradhari Sharan Singh and Justice Gunnu Anupama Chakravarthy observed, “Though, accused is capable of doing sexual act, that itself cannot prove the guilt for the charged offences. In the absence of the substantive oral evidence corroborated with medical evidence, it can be construed that the appellant shall presumed to be innocent of the charged...

Patna High Court Weekly Round-Up: November 20 To November 26, 2023

Bhavya Singh

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