Bihar Hindu Religious Trusts Act | State Religious Trust Board Must Follow Principles Of Natural Justice & Hear Affected Person: High Court

The Patna High Court has ruled that before passing any order or making a decision under Section 28(2)(u) of the Bihar Hindu Religious Trusts Act, 1950 (the Act), the Bihar State Board of Religious Trusts must adhere to the principles of natural justice by affording a hearing opportunity to the affected or interested party.Under Section 28(1), the Board holds general oversight over all...

Patna High Court Weekly Round-up: December 25, 2023 To December 31, 2023

Nominal Index [Citations: 2023 LiveLaw (Pat) 147-155]The State of Bihar vs. Amar Kumar 2023 LiveLaw (Pat) 147M/s Trimurti Private Limited vs The State of Bihar & Ors 2023 LiveLaw (Pat) 148M/s Friends Mobile vs The State of Bihar & Ors 2023 LiveLaw (Pat) 149M/s Ceat Ltd. vs The State of Bihar & Ors 2023 LiveLaw (Pat) 150M/s ACC Limited vs. The State of Bihar & Ors 2023...

Patna High Court Annual Digest 2023 [Citations 1 to 156]

NOMINAL INDEX [Citations 2023 LiveLaw (Pat) 1 to 2023 LiveLaw (Pat) 156]Manoj Kumar Sah Versus The State of Bihar 2023 LiveLaw (Pat) 1Kalyan Sah v. Mosmat Rashmi Priya 2023 LiveLaw (Pat) 2Kaushlya Devi v. The State of Bihar & Ors. 2023 LiveLaw (Pat) 3Anmol Kumar v. The State of Bihar & 6 Ors. 2023 LiveLaw (Pat) 4Anamika Pranav v. Anil Kumar Choudhary 2023 LiveLaw (Pat) 5Kamla Kant...

Patna High Court Monthly Digest: December 2023

Nominal Index [Citations: 2023 LiveLaw (Pat) 140-155]Musmat Shanti Devi & Anr vs. Lallu and Ors 2023 LiveLaw (Pat) 140Lalan Kumar Yadav & Ors vs The State of Bihar & Ors 2023 LiveLaw (Pat) 141Jalaluddin Khan @ Md. Jalaluddin vs The Union of India 2023 LiveLaw (Pat) 142Mahavir Sharmik and Nirman Swalambi Sahkari Samiti Limited vs State of Bihar & Ors 2023 LiveLaw (Pat)...

Patna High Court Overturns GST Appeal Dismissal Citing Conditions in Notification No. 53 of 2023-Central Tax

In a recent ruling, the Patna High Court overturned the dismissal of a GST appeal and reinstated the appeal, contingent upon meeting specified conditions outlined in Notification No. 53 of 2023-Central Tax.Emphasizing the significance of adhering to statutory timelines while recognizing the opportunities provided by relevant notifications to revive dismissed appeals under specific conditions,...

Full Pre-Deposit Payment Not To Be Done From Electronic Cash Ledger For Appeals Under Amnesty Scheme: Patna High Court

In a notable decision, the Patna High Court has ruled that the Revenue Department lacks the authority to mandate the Appellant to make a complete pre-deposit when filing an appeal under the Amnesty Scheme using the Electronic Cash Ledger.The central question addressed in the writ petition pertained to whether, upon initiating an appeal, ten percent of the outstanding amounts should be...

Bihar VAT Act | Penalty Imposable U/S 56(4)(B) On Account Of Clerical Mistake In Mentioning Of Invoice Number In Suvidha Form: Patna High Court

Patna High Court has ruled that penalty is imposable under section 56(4)(b) of the Bihar Value Added Tax Act, 2005 (Bihar VAT Act) on account of clerical mistake in mentioning of invoice number in SUVIDHA Form.The above ruling came in a case filed by the petitioner, M/s Ceat Ltd. engaged in the manufacture and sale of tyres, tubes and flaps who was concerned with a penalty order passed...

Bihar Entry Tax Act | Adjustment Of Entry Tax Paid On Damaged Cement Against VAT Liability Not Admissible: Patna High Court

In affirming the directive of the Commercial Tax Tribunal, the Patna High Court ruled that the adjustment of entry tax paid on damaged cement is not permissible under the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use, or Sale therein Act, 1993. The court reiterated and upheld the tribunal's decision, reinforcing that the provisions of the aforementioned act do not allow...

Patna High Court Grants Stay To Trimurti Private Limited On GST Demand Amid Tribunal Constitution Delay

In a recent ruling, the Patna High Court, while adjudicating a writ petition filed under Article 226 of the Constitution of India, has granted relief to Trimurti Private Limited by issuing a conditional stay on the GST demand. The petitioner sought various reliefs, primarily aiming to avail the statutory remedy of appeal against an impugned order under Section 112 of the Bihar Goods and...

'Claim Made After 30+ Yrs Is Grossly Delayed': Patna HC Rejects 96 Y/O Widow's Plea For Family Pension, Cites Lack Of Substantiating Material

In a recent ruling, the Patna High Court dismissed a petition filed by a 96-year-old widow, seeking a family pension for her late husband, a retired Judicial Officer, citing a gross delay of more than 30 years in the claim, coupled with a lack of substantiating material to establish her marital status and her husband's service history.The division bench of Chief Justice K. Vinod Chandran...

Social Torture By Spouse, Levelling False Allegations Of Extramarital Affairs Constitute Mental Cruelty In Marriage: Patna High Court

In a noteworthy judgment, the Patna High Court has declared that making baseless accusations of adultery, fornication, and coerced prostitution by a woman against her husband not only constitutes harassment and character assassination but also tarnishes the individual's public reputation in society.The division bench of Justice P B Bajathri and Justice Ramesh Chand Malviya observed,...

Gang Rape & Murder Case: Patna HC Acquits Man Sentenced To Death Noting Prosecution's Sole Reliance On Sniffer Dog Evidence

This week, the Patna High Court overturned the death penalty handed down to a man convicted of the murder and rape of a 12-year-old girl. The court reached this decision upon discovering that the prosecution's entire case relied solely on the presence of a sniffer dog entering the accused man's house. The division bench of Justices Ashutosh Kumar and Alok Kumar Pandey observed, “We fail...