#Patna

3 articles

High Court · Patna

Patna High Court Upholds Section 74 Show-Cause Notice Based on Audit Findings

The Court held that where audit reveals huge amounts of non-payment in blatant defiance of law and the assessee fails to comply, the proper officer's satisfacti…

Oct 23, 20262 min read

High Court · Patna

Proper Officer Circulars Under Sections 3 and 5 of CGST Act Are Valid

The Patna High Court has upheld the validity of CBIC Circulars No. 3/3/2017-GST, 31/05/2018-GST and 169/01/2022-GST assigning functions of 'proper officer' to C…

Sep 25, 20261 min read

High Court · Patna

High Court Cannot Condone Delay Beyond Section 107(4) Limit

The Patna High Court has delivered a comprehensive ruling holding that a writ petition filed under Article 226 of the Constitution challenging an assessment ord…

Sep 14, 20263 min read

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