Patna High Court
For assesseeRemanded
High Courts
Rulings of the High Court of Patna, newest first.
3 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 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
Patna High Court
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