Patna High Court
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...
Letters Withheld Despite Orders: Patna HC Orders Issuance Of Appointment Letters To Panchayat Teachers After 16 Years
Noting the continued failure of the Employment Unit under the Panchayat Raj Bhorah, District Saran at Chapra to issue appointment letters to candidates selected for the post of Panchayat Teacher in 2009 despite multiple judicial directions, the Patna High Court has directed the District Education Officer and the District Programme Officer (Establishment) to collect service particulars from...
Finance Act, 1994 | Mere Non-Registration Under Service Tax Isn't Fraud Or Suppression To Justify 5 Year Limitation: Patna High Court
The Patna High Court has recently quashed a service tax demand raised against a government contractor, ruling that merely not registering for service tax could not be equated with fraud or suppression of facts warranting the application of the five-year extended limitation period under the Finance Act, 1994.The Division Bench comprising Justice Rajeev Ranjan Prasad and Justice Sourendra...
Patna High Court Refuses To Quash FIR Against Suspended Judge In Dowry Death Case, Orders CBI Probe
The Patna High Court recently declined to quash the criminal case filed against a suspended judicial officer in the cadre of Bihar Judicial Service regarding the alleged dowry death of his wife, observing that there exist prima facie materials pointing to the harassment and cruelty related to dowry demands. The Court also ordered that the investigation in the case be entrusted to the...
S.19(8)(b) RTI Act | No Compensation Can Be Granted Unless Actual Loss Or Detriment Due To Delayed Information Shown: Patna High Court
While dismissing a petition filed by an individual seeking compensation for delayed information under the Right to Information Act 2005, the Patna High Court has reiterated that compensation under Section 19(8)(b) of the Act can only be granted when the applicant demonstrates actual loss or detriment suffered due to the delay in receiving the requested information.Justice Rajesh Kumar...
Patna HC Upholds Blacklisting Of Construction Firm For Filing Forged Experience Certificate In Public Tender, Calls It 'Serious Matter'
The Patna High Court in a recent judgment said that submitting a forged certificate in a public tender, even if the criminal investigation is pending, is a serious matter that jeopardises the trust of the Corporation.The Court further held that it is the duty of every Corporation to warn other departments regarding such persons. The Division Bench comprising Acting Chief Justice Ashutosh...