Patna High Court
Taxpayer Can Avail Settlement Scheme After Expiry On Payment Of Admitted Tax: Patna High Court
The Patna High Court, on 6 November, held that a taxpayer can avail the benefit of the Bihar Settlement of Taxation Disputes Act, 2024, even after the settlement scheme expires, if the outstanding admitted tax is paid within the time granted by the Court. A Division Bench of Justices Anil Kumar Sinha and Vikash Kumar disposed of five petitions filed by Amara Raja Batteries Ltd., challenging the rejection of its settlement applications for failing to deposit the amount demanded under the scheme....
Patna High Court Dismisses FIR Plea Against Builder, Says RERA Must First Probe Forgery Allegations
The Patna High Court on 2 November dismissed a writ petition seeking a direction to Bihar Real Estate Regulatory Authority (RERA) to register an FIR against Jaidev Green Homes Pvt. Ltd. and its former director for allegedly filing forged documents and false affidavits before the authority.Justice Sourendra Pandey held that allegations of fraud and forgery committed before the RERA must first be inquired into by the authority concerned before criminal proceedings can be initiated, observing...
Bihar RERA Cannot Demand Documents Beyond Those Prescribed By Law For Project Registration: Patna High Court
The Patna High Court has held that Bihar RERA cannot insist on documents beyond those prescribed under the Real Estate (Regulation and Development) Act, 2016 and the Bihar RERA Rules, 2017, while processing a project registration application. It also ruled that a residential project stood deemed registered after the Authority failed to decide the application within the statutory 30-day period. Justice Ajit Kumar observed that allowing RERA to demand documents not prescribed by law would...
Legal Advice That Goes Wrong No Ground For Prosecution: Patna High Court Quashes Case Against UCO Bank Lawyer
The Patna High Court has quashed criminal proceedings against a UCO Bank panel advocate accused in an alleged loan fraud case, ruling that an advocate cannot be prosecuted merely for rendering a legal opinion in the absence of material linking him to the alleged offences.A coroner of Justice Rana Vikram Singh allowed the advocate's petition under Section 482 of the Code of Criminal Procedure, challenging the order by which the Additional Chief Judicial Magistrate had taken cognizance of offences...
Mobile Chargers Remain Independent Accessories, Toner And Cartridges Are Consumables: Patna High Court
The Patna High Court on 9 October held that mobile chargers sold with cellular phones in composite packs attract VAT at the residual rate of 13.5%, as they qualify as independent accessories rather than parts of the phones. A Division Bench of Justices Bibek Chaudhuri and Rana Vikram Singh also held that toner and cartridges do not qualify for lower VAT rates applicable to computer peripherals and their parts and accessories, and dismissed appeals filed by Ingram Micro-India Private Limited...
Pending Suit Against Company Under Liquidation Requires NCLT Leave To Proceed: Patna High Court
The Patna High Court has held that a pending commercial suit involving a company under liquidation cannot proceed without leave of the National Company Law Tribunal (NCLT)."once a winding up order is passed, no suit or other legal proceedings shall be commenced or if pending at the date of the winding up order, shall be proceeded with, by or against the company except with the leave of the Tribunal and subject to such terms that the Tribunal may impose,” a Bench of Justices Rajeev Ranjan Prasad...
Writ Court Cannot Appoint Arbitrator Where Contract Mandates Statutory Mechanism: Patna High Court
The Patna High Court on 29 September held that a writ court cannot appoint an arbitrator under the Arbitration and Conciliation Act, 1996 when the parties' agreement provides for resolution of disputes through a statutory arbitration mechanism. A Division Bench comprising Justices Sudhir Singh and Rajesh Kumar Verma set aside the Single Judge's order appointing a sole arbitrator in a dispute between Bihar's Mines and Geology Department and Mahadev Enclave Pvt. Ltd., noting that Clause 9 of the...
Patna High Court Orders ₹1.24 Lakh Refund After Service Tax Appeal Pre-Deposit Paid Twice, Grants 12% Interest
The Patna High Court has directed the Central GST and Central Excise Department to refund ₹1,24,175 to a petitioner after finding that the amount paid towards the mandatory pre-deposit for a service tax appeal was deposited twiceThe Division Bench of Justice Rajeev Ranjan Prasad and Justice Sunil Dutta Mishra also directed the Department to pay interest at 12% per annum from the date of the second receipt until payment, along with ₹25,000 towards litigation costs.The Court further permitted the...
Patna High Court Grants Interim Protection To Bihar Power Co. Against ₹29.23 Crore Tax Demand
The Patna High Court on 22 September temporarily protected Bihar State Power (Holding) Company Limited from coercive recovery of an income tax demand of Rs. 29.23 crore. A Division Bench comprising Justices Rajeev Ranjan Prasad and Sunil Dutta Mishra directed the Assessing Officer/Income Tax Appellate Tribunal (ITAT), as the case may be, to consider the company's application for interim protection within six weeks. Until then, no coercive recovery action can be taken against the company. The...
Patna High Court Upholds CBIC Circulars Assigning 'Proper Officer' Functions Under GST Act To Central Tax Officers
The Patna High Court has rejected a challenge to three CBIC circulars assigning “proper officer” functions to Central Tax officers under the GST law, agreeing with the Bombay High Court's reasoning on the issue.“An analysis of the Notification dated 19.06.2017 and the other two Circulars would lead this Court to agree with the views expressed by the Hon'ble Bombay High Court,” a Division Bench of Justice Rajeev Ranjan Prasad and Justice Sunil Dutta Mishra observed.“Now, in our considered...
Patna HC Quashes Sale Of Guarantor's Property As Bank Fails To Establish Liability After Loan Restructuring
The Patna High Court has quashed the sale of a guarantor's flat by Canara Bank under the SARFAESI Act.It held that the Bank failed to establish that the guarantor's liability continued to cover a subsequent financial facility sanctioned after the original loan was restructured.Justice G. Anupama Chakravarthy observed that the Bank could not rely merely on the fact that the guarantor had never formally sought a discharge from his earlier guarantee. It had to demonstrate that the guarantee also...
Customs Department Must Hear Account Holder Before Extending Bank Account Attachment: Patna High Court
The Patna High Court has recently ruled that a person whose bank account has been provisionally attached under the Customs Act must be given an opportunity of hearing before the attachment is extended. A hearing offered after the extension has already been ordered cannot cure the defect, the court held.A Division Bench of Justice Rajeev Ranjan Prasad and Justice Sunil Dutta Mishra made the ruling while allowing a writ petition filed by Nxtify Technologies Private Limited to the extent indicated...