High Courts
Rulings of the High Court of Patna, newest first.
2 rulings found
Patna High Court
Where Proper Officer issued order determining tax liability and attached bank account for FY 2022-23 before due date for annual return had expired, such premature adjudication was without authority and impugned order was set aside, requiring fresh proceedings to be initiated only after due date for filing annual return had passed
Patna High Court
Where assessee's registration was cancelled based solely on uploading of show cause notice on GST portal without service by e-mail or registered post or personal hearing, portal upload was insufficient for valid service, and settled law required personal service by prescribed modes, making cancellation order invalid and requiring re-issuance of SCN with opportunity for hearing and reasoned decision