Patna High Court Monthly Digest - November 2023

Nominal Index [Citations: 2023 LiveLaw (Pat) 128-139]M/s Cohesive Infrastructure Developers Pvt. Ltd vs The Central Board of Indirect Taxes and Customs and Ors 2023 Livelaw (Pat) 128M/s S K Construction and Company vs vs The State of Bihar and Ors 2023 Livelaw (Pat) 129 Mostt. Jaymanti Dev vs The State of Bihar and Ors 2023 LiveLaw (Pat) 130Siwan Zila Mukhiya Sangh through its Chairman Ajay Bhasker Chauhan vs. The State of Bihar 2023 LiveLaw (Pat) 131 Dasrath Ram Vs. The State Of Bihar 2023 LiveLaw (Pat) 132Rakesh 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 2023 LiveLaw (Pat) 134 M/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) 137Ravi Kant vs. Bandana Kumari 2023 LiveLaw (Pat) 138 Sanjay Kumar Male vs. The State of Bihar and Ors 2023 LiveLaw (Pat) 139Judgments/Orders This MonthPetitioner Cannot Be Deprived Of The Benefit, Due To Non- Constitution Of The Appellate Tribunal By The Respondents Themselves: Patna High CourtCase Title: M/s Cohesive Infrastructure Developers Pvt. Ltd vs The Central Board of Indirect Taxes and Customs and OrsLL Citation: 2023 Livelaw (Pat) 128 In a recent ruling, the Patna High Court has granted relief to M/s Cohesive Infrastructure Developers Pvt. Ltd, the petitioner, in a Goods and Services Tax (GST) dispute. The division bench comprising Chief Justice K. Vinod Chandran and Justice Rajiv Roy allowed a writ petition filed under Article 226 of the Constitution of India, seeking various reliefs. The petitioner essentially was desirous of availing statutory remedy of appeal against the impugned order before the Appellate Tribunal (hereinafter referred to as "Tribunal" ) under Section 112 of the Bihar Goods and Services Tax Act (hereinafter referred to as "B.G.S.T. Act").Bihar Goods and Services Tax Act, 2017 | Appellate Authority's Dismissal of Appeal Without Reasoning Indicates Abdication of Powers: Patna High CourtCase Title: M/s S K Construction and Company vs vs The State of Bihar and Ors LL Citation: 2023 Livelaw (Pat) 129 The Patna High Court has ruled that the Appellate Authority, by dismissing the appeal without providing any reasoning and questioning the proper presentation of the appeal, would be abdicating its powers as mandated by the Bihar Goods and Services Tax Act. The division bench of Chief Justice K. Vinod Chandran and Justice Rajiv Roy observed, “We have already held in Purushottam Stores vs. The State of Bihar & Ors; CWJC No. 4349 of 2023 decided on 25.04.2023; looking at the provisions of the Bihar Goods and Services Tax Act especially sub-sections (8), (9), (10), (11) and (12) of Section 107 of the Act, that the Appellate Authority has a duty and an obligation under the statute to look into the merits of the matter and also examine the grounds raised by the appellant, even if there is no presence recorded of the appellant before the Appellate Authority and decide the issue on merits.”Patna High Court Awards Rs. 5 Lakh Compensation To Widow For 15-Yrs Delayed Pension PaymentCase Title: Mostt. Jaymanti Dev vs The State of Bihar and Ors LL Citation: 2023 LiveLaw (Pat) 130 In a recent ruling, the Patna High Court has awarded a monetary compensation of Rs. 5,00,000/- (five lac) to a widow, reprimanding the callous attitude of State Government officials because of whom she faced a 15-year delay in receiving her husband's pension and other retiral dues. The Court expressed deep concern over the negligence displayed by State Government officials, particularly the Block Development Officer, the Circle Officer, and the District Magistrate, in addressing the petitioner's situation.Patna High Court Upholds Bihar Govt's Solar Light Scheme Implementation For Rural Electrification, Says State Checked CorruptionCase Title: Siwan Zila Mukhiya Sangh through its Chairman Ajay Bhasker Chauhan vs. The State of Bihar LL Citation: 2023 LiveLaw (Pat) 131 In a recent legal ruling, Patna High Court while upholding the Bihar government's Solar Light Scheme aimed at rural electrification and ensuring well-lit village streets at night, emphasized the scheme's core objective of enhancing security and convenience for rural communities while promoting development across various sectors. Justice Harish Kumar observed, “The object of the Solar Light Scheme to ensure rural electrification in the Panchayat is clear and loud that the village streets remain well lighted during the night in the villages imbibing the sense of security and lessening the inconvenience and discomfort to the populace and to ensure development in all the fields.”Patna 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 ...

Patna High Court Monthly Digest - November 2023

Bhavya Singh

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