Excise Appeals To High Court On Substantial Questions Of Law Maintainable After NTT Act Struck Down: Patna High Court

The Patna High Court has recently held that appeals to High Courts in central excise matters involving substantial questions of law remain maintainable after the Supreme Court struck down the National Tax Tribunal Act, 2005, which had omitted the provision providing for such appeals. The court held that “The earlier provision mentioned in Section 35G of the Central Excise Act, 1944, Section 130 of the Customs Act, 1962 (52 of 1962) as well as any other provisions of law which were omitted by...

Arbitration Act Is Self-Contained Code; Civil Revision Not Maintainable Where Appeal Lies: Patna High Court

The Patna High Court has reaffirmed that a civil revision under Section 115 of the Code of Civil Procedure does not lie against such an order passed under the Arbitration and Conciliation Act, 1996 where the statute provides a specific appellate remedy. The Court held that the Arbitration Act is a self-contained code and that Section 37 exhausts the appellate remedies. Justice Ramesh Chand Malviya observed, “It is settled principles of law that the Arbitration and Conciliation Act, 1996 being...

LiveLawBiz Arbitration Cases Weekly Digest : February 9 - February 15, 2026

Nominal Index A2Z Infraservices Ltd & Anr vs Quippo Infrastructure Ltd & Ors 2026 LLBiz SC 60Ankhim Holdings Pvt. Ltd. & Anr. versus Zaveri Construction Pvt. Ltd. 2026 LLBiz SC 53Aggarwal Sons v. Union of India and Others 2026 LLBiz HC (PNH) 8Airports Authority of India v. URC Construction (P) Ltd 2026 LLBiz HC (DEL) 146E-City Real Estates Pvt Ltd & ANR vs IMAX Corporation & Ors 2026 LLBiz SC 22Fresh and Healthy Enterprise Ltd v. Global AgriSystem Pvt Ltd & connected...

Limitation To Challenge Arbitral Award Starts On Postal Delivery To Party Not Email To Lawyer: Patna High Court

The Patna High Court has recently ruled that the limitation period to challenge an arbitral award starts only when the party itself receives a signed copy of the award by registered post, and not when a signed copy is merely received on the email of the party's lawyer. "Thus, a conjoint reading of sub-section (5) of Section 31 and sub-section (3) of Section 34 would make it clear that the reckoning point for computation of the period of limitation is the date on which the party making the...

Bihar Excise Act | Patna High Court Reduces Penalty From 50% To 30% For Release Of Rental Car Seized With Liquor

The Patna High Court has slashed a 50 percent penalty imposed for releasing a rental car seized with nearly 318 litres of liquor. It ordered that the vehicle be released on payment of 30 percent of its insured value and struck down an additional 3 per cent charge as illegal. A Division Bench of Justice Rajeev Ranjan Prasad and Justice Sourendra Pandey noted that the vehicle owner was not an accused in the case and said the confiscation orders needed correction. The court observed, “This Court...

Patna High Court Confirms Conviction Of Tax Assistant For Accepting ₹600 Bribe To Process Income Tax Refund

The Patna High Court has upheld the conviction of a Tax Assistant for demanding and accepting a bribe of ₹600 for processing an income tax refund, confirming the sentence imposed under the Prevention of Corruption Act, 1988. The single bench of Justice Alok Kumar Pandey noted that it is crystal clear that the place of occurrence is the Income Tax Office, Sasaram, where the complainant has alleged that demand was being made and on the point of demand, the occurrence is corroborated by...

[Bihar Excise Act] Patna High Court Slashes 90% Penalty On Insurance Declared Value Of Seized Motorcycle To 10% In Liquor Case

The Patna High Court has relaxed an excessive penalty of 90% of Insurance Declared Value (IDV) to 10% on a motorcycle seized in a liquor-related offence. A Division Bench comprising Justice Rajeev Ranjan Prasad and Justice Sourendra Pandey held that, considering the quantum of liquor (18 litres), applying Rule 12A of the Bihar Prohibition and Excise Rules, 2021, which prescribes 10% of the insured value as the minimum penalty. The police intercepted the petitioner while riding his...

Non-Filing Of ITR By Creditor Not Proof For Lack Of Creditworthiness: Patna High Court Deletes Income Tax Additions

The Patna High Court has held that the Income Tax Appellate Tribunal was not justified in restoring an addition of ₹1.91 crore under Section 68 of the Income Tax Act after reversing a reasoned order of the Commissioner of Income Tax (Appeals), where the assessee had produced documentary evidence and the Assessing Officer's remand report did not disclose any adverse material. A Division Bench of Justice Bibek Chaudhuri and Justice Dr. Anshuman held that the Tribunal interfered with the...

Packing Materials Are Integral Part Of Cement Sales, Cannot Be Taxed Separately At Different Rates: Patna High Court

In a ruling on sales tax valuation under the Bihar Finance Act, 1981, the Patna High Court has held that packing materials used for cement, such as gunny bags and HDPE bags, form an integral part of cement sales and cannot be subjected to separate tax rates distinct from the cement itself. The Division Bench of Justice Bibek Chaudhuri and Justice Dr. Anshuman dismissed a batch of miscellaneous appeals filed by ACC Limited. The appeals pertained to multiple assessment years ranging from...

S.5 Of Limitation Act Applies To Revision Pleas Under Bihar Public Works Contracts Disputes Arbitration Act: Patna High Court

The Patna High Court Bench of Justice Ramesh Chand Malviya has observed that Section 5, Limitation Act applies to revisions under Section 13, Bihar Public Works Contracts Disputes Arbitration Act, 2008 (“BPWCDA Act”), meaning thereby that delay in filing a challenge to awards passed under BPWCDA Act can be condoned by applying Section 5, Limitation Act. Since there were conflicting opinions of the Patna High Court on the said point, the matter was sent or reference to a larger bench. ...

Limitation To Claim GST Refund Begins From Date Of Correct Tax Payment: Patna High Court

The Patna High Court held that limitation for GST refund in wrong head ceases computed from correct payment date. Justices Rajeev Ranjan Prasad and Shailendra Singh after reading Section 77 of the CGST Act, 2017 read with Section 19 of the IGST Act opined that the relevant date for counting the period of limitation would start from the date when the assessee had deposited the tax under IGST Act. It is the case of the petitioner/assessee that for the financial year 2017-18, the ...

Assessee Is Permitted To Rectify GSTR 3B On Par With Contents Of GSTR 1: Patna High Court

The Patna High Court stated that the assessee is permitted to rectify GSTR 3B on par with contents of GSTR 1. The Division Bench of Justices P.B. Bajanthri and S.B. PD. Singh observed that in the government, there is no system of rectification of any return once it is filed. However, the assessee had submitted application to rectify GST 3B on par with the GSTR 1 relating to certain total taxable value, total integrated tax, total CGST, total SGST. He had committed error insofar as...