High Court of Patna30 June 2026

Ram Sundar Prasad Singh @ Ram Sundar Prasad v. Union of India

For revenue

CIVIL WRIT JURISDICTION CASE NO.4657 OF 2026

The ruling in brief

Where assessee registered in multiple states leased parking spaces and paid license fee under reverse charge, and proper officer at Chandigarh passed order raising demand, writ challenging such order lies only before forum with appellate or supervisory jurisdiction over Chandigarh authority, thus, Patna High Court had no territorial jurisdiction to entertain writ and remedy was to be sought before appropriate forum

Provisions considered

CGST S.73

Section 73 of Central Goods and Services Tax Act, 2017/ Bihar Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

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Ram Sundar Prasad Singh @ Ram Sundar Prasad v. Union of India

The ruling in brief

Provisions considered

Ram Sundar Prasad Singh @ Ram Sundar Prasad v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Arup Datta v. State of West Bengal

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Arup Datta v. State of West Bengal