Patna High Court
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Patna High Court
Where petitioner, a medicine trader, failed to file returns for 2020-2021 and was assessed for tax and late fee after show cause notice, demand of late fee through assessment proceedings under section 73 read with section 47, being a statutory mandate, was valid and enforceable and writ challenging such competence was to be dismissed as devoid of merit