Patna High Court Upholds ₹25 Lakh Service Tax Demand Against Travel Agency Which Failed To Disclose Transactions & Claimed Records Were Lost In Fire

The Patna High Court has recently upheld a service tax demand of ₹25.25 lakh against a travel agency, dismissing its defence that crucial business records had been lost in a fire. The Division Bench comprising Justice Rajeev Ranjan Prasad and Justice Ashok Kumar Pandey observed, “this petitioner having surrendered his service tax registration had not disclosed the transactions in ST-3....

All Conviction, Bail-Related Judgments Must Carry Coversheet Informing About Free Legal Aid Facilities: Patna High Court

The Patna High Court has issued a Circular directing all courts under its jurisdiction to attach a coversheet to judgments involving conviction, dismissal or reversal of acquittal, or bail application dismissal, informing the affected party of their right to free legal aid for pursuing higher remedies.The above direction issued via a Circular Order dated 21 April 2025 follows the Supreme...

Patna High Court Quashes 22 Yrs Old Criminal Case Against Gynaecologist Accused Of Involvement In Kidney Removal During Surgery

The Patna High Court has quashed all criminal proceedings against a female gynaecologist, in a long-pending medical negligence case dating back to 2003 whereby a railway employee alleged that his right kidney had been unlawfully removed during a surgery conducted at a private nursing home. The petitioner, Dr. Mamta Sinha, was accused solely on the basis of her presence in the operation...

Once Input Tax Credit Is Wrongfully Availed Due To Fraud Or Suppression, State Officer Can Issue Notice Even Without Central Action: Patna HC

The Patna High Court has upheld a tax assessment order passed by the State GST Authority, clarifying that once a Proper Officer determines that input tax credit has been wrongfully availed or utilized due to fraud or suppression of facts, they are empowered to issue a notice under Section 74(1) of the CGST/BGST Act, 2017. A Division Bench comprising Justice Rajeev Ranjan Prasad and...

Should Have Vacated Govt Quarter When He Ceased To Be MLA: Patna HC Rejects Politician's Plea Against Demand Of ₹20.98 Lakh Penal Rent

The Patna High Court dismissed an appeal moved by politician and former Bihar MLA Avanish Kumar Singh who claimed occupancy over a government bungalow despite resignation, observing that the moment he ceased to be an MLA he ought to have vacated the government quarter. A division bench of Justice P. B. Bajanthri and Justice Alok Kumar Sinha held that the petitioner's continued occupation...

Patna High Court Weekly Roundup: April 28 - May 04, 2025

Citations: 2025 LiveLaw (Pat) 41 To 2025 LiveLaw (Pat) 45NOMINAL INDEXSarojani Educational Trust vs Central Board of Secondary Education 2025 LiveLaw (Pat) 41Pushpa Devi vs The State of Bihar Patna and ors 2025 LiveLaw (Pat) 42Bishal Roadways Versus UOI 2025 LiveLaw (Pat) 43Vijay Kumar Singh vs State of Bihar and Ors 2025 LiveLaw (Pat) 44M/s Sri Sai Food Grain and Iron Stors vs The State of...

GST Inspection Not Legally Sustainable Without Compliance With S.67 Of CGST Act & S.100 CrPC: Patna HC Quashes ₹88.64 Lakh Tax Demand

The Patna High Court, while allowing a petition challenging a tax demand of ₹88,64,550.50, has observed that an inspection conducted under the BGST/CGST regime is legally unsustainable if not carried out in compliance with Section 67 of the BGST/CGST Act, 2017 read with Section 100 of the Code of Criminal Procedure, 1973. According to Section 67 of BGST/CGST Act, 2017, an inspection to...

'Bar On Further Appeal Can't Be Ignored': Patna HC Rejects LPA Against Appellate Court's Order Under Bihar Hindu Religious Trusts Act

Dismissing a letters patent appeal filed against an appellate court's order under the Bihar Hindu Religious Trusts Act pertaining to removal of the manager of a temple's deity and its property, the Patna High Court said that when the act itself creates a bar on filing further appeal then the same cannot be "ignored" and must be strictly enforced. The court said this after noting that...

Customs Act Grants Unfettered Investigative Powers Where Infraction Is Suspected: Patna High Court

The Patna High Court has held in a recent judgement that the Customs Act, 1962 provides 'unfettered power' to investigate where there are reasons to believe that there has been infraction of its provisions.Presiding over the case, Justice Mohit Kumar Shah, observed, “The investigation cannot be nipped in the bud and be prevented simply on the basis of certain technicalities. The Customs...

S.307 IPC | Framing Charges Doesn't Require Direct Evidence Of Intention Or Knowledge; Can Be Inferred From Circumstances: Patna HC

The Patna High Court has ruled that at the stage of framing charges under Section 307 of the Indian Penal Code, it is not necessary to prove by direct evidence that the accused had intention or knowledge to cause death; instead, it is sufficient if the materials show either intention or knowledge, which can be inferred from the surrounding circumstances.Justice Bibek Chaudhuri, presiding over...

Patna High Court Rejects Plea Against Birla Edutech For 'Commercializing Education', Says No Material To Show Violation Of CBSE Bye-Laws

In a plea seeking an inquiry against Birla Edutech Limited for allegedly commercializing education, the Patna High Court said that no blanket or fishing inquiry can be directed into all schools run under the franchisee Birla Open Minds without any specific material against it. The Court said that the Central Board of Secondary Education (CBSE) may initiate action only when specific material...

Patna High Court Weekly Roundup: April 22 - 27, 2025

Citations: 2025 LiveLaw (Pat)36 To 2025 LiveLaw (Pat) 40NOMINAL INDEXAmit Anand vs Bihar Information Commission and Others 2025 LiveLaw (Pat) 36Nitu Chandra vs The Union of India and ors 2025 LiveLaw (Pat) 37Pratik Shail @ Pratik Sail v. The State of Bihar & Ors. 2025 LiveLaw (Pat) 38Anil Kumar Singh v. The Union of India and Others 2025 LiveLaw (Pat) 39Ramesh Mahto and ors vs The State...