Patna High Court Weekly Round-Up: September 11 To September 17, 2023

Nominal Index [Citations: 2023 LiveLaw (Pat) 105-110]Rajeev Kumar and Anr vs. The Union of India and Others 2023 LiveLaw (Pat) 105Chandrama Prasad Singh @ Chandrama Prasad @ Tuntun Singh vs. The State of Bihar and Another 2023 LiveLaw (Pat) 106M/s Narayani Industry vs. The State of Bihar 2023 LiveLaw (Pat) 107Assistant Commissioner of Income Tax vs. Satish Kumar Keshri 2023 LiveLaw...

Dangerous Buildings, No Teachers: PIL Filed In Patna High Court Alleging Dismal State Of Govt Schools In Bihar

A Public Interest Litigation (PIL) has been filed in the Patna High Court by the civil rights group Social Jurist, represented by Advocate Ashok Agarwal, shedding light on the alleged deplorable conditions prevalent in various government schools across Bihar.The PIL underscores the dire state of these schools, as observed during visits by a team from Social Jurist, consisting of Advocate...

Patna High Court Upholds Constitutional Validity Of Section 16(4) Of CGST Act, 2017

The Patna High Court upheld the constitutional validity of Section 16(4) of the CGST/BGST Act, 2017 and did not find Section 16(4) to be violative or inconsistent with the fundamental rights guaranteed under the constitution.The bench of Justice Chakradhari Sharan Singh and Justice Madhuresh Prasad observed that concession of ITC under sub-section (1) of Section 16 of the CGST/BGST Act...

Patna High Court Directs Police Action After Looting Incidents Involving Women Lawyers

In response to a distressing incident of looting that transpired in front of a museum in Patna, the Patna High Court has taken a stern stance. The incident, which took place on Wednesday, involved a female advocate and has prompted the Court to instruct the Senior Superintendent of Police (ASP) to submit a detailed report on the actions taken in the case by September 18.The division...

Delay In Lodging FIR Cannot Be Used As "Ritualistic Formula" For Discarding Prosecution Case: Patna High Court Upholds POCSO Conviction

While emphasizing that a delay in filing the first information report (FIR) should not automatically lead to the dismissal of a prosecution case or cast doubt on its credibility, the Patna High Court has upheld the trial court's order of conviction and sentence in a case under the Protection of Children from Sexual Offences (POCSO) Act, 2012.The division bench of Justice Alok Kumar Pandey...

Income Tax Act | Assessment U/S Section 153A Must Be Based On Incriminating Material Disclosed In Search: Patna High Court

The Patna High Court while providing important clarifications regarding assessments conducted under , of the Income Tax Act, 1961, emphasized that such assessments must not be arbitrary and should rely on material evidence discovered during the search.The division bench of Chief Justice K Vinod Chandran and Justice Partha Sarthy held, “Hence, the assessment referred to in Section 153A...

Appellate Authority Or Article 226 Of The Constitution Cannot Extend Delay Condonation Period With A Specified Timeframe: Patna High Court

The Patna High Court has issued a significant ruling clarifying the limitations of Article 226 of the Indian Constitution in cases involving the Bihar Goods and Services Tax Act, 2017 (BGST). The court has held that when a statute prescribes a specific time frame for condoning delays, the Appellate Authority under Article 226 does not have the authority to extend this stipulated period.The...

Patna High Court Rejects Bail Plea Of Accused In Money Laundering Case Due to Lack Of Satisfactory Explanation Of Assets And Cash Holdings

The Patna High Court has rejected the bail application of the petitioner in connection with a Special (Trial) PMLA (Prevention of Money Laundering Act) Case arising from ECIR (Enforcement Case Information Report) proceedings. The petitioner faced charges under Sections 3, 4, 44, and 45 of the Prevention of Money Laundering Act, 2002.The prosecution case stemmed from a complaint filed...

Courts Cannot Order Implementation Of Optional Central Govt Schemes In State, Policy Domain Of State Govt: Patna High Court

While clarifying that the Court cannot, through a judicial order, direct the implementation of a Scheme formulated by the Central Government, which can be implemented only at the option of the State Government, the Patna High Court has dismissed a Public Interest Litigation (PIL) that sought a directive for the state government to implement the guidelines related to the Post Matric...

‘This Retirement May Take Me Out Of Bihar But It Cannot Take Bihar Out Of Me’ : Justice AM Badar Bids Farewell To Patna High Court

A month ago from today, the Patna High Court witnessed a heartwarming full court reference as Justice Ananta Manohar Badar marked his superannuation, drawing the curtains on an illustrious legal career. Justice Badar's tenure was celebrated not only for his judicial acumen but also for his remarkable assimilation into the cultural fabric of Bihar.Justice Badar, who willingly ventured into...

Don't Insist On Typed Copies If Documents Legible: Patna High Court To Registry

In an effort to enhance the efficiency of document management within the Registry, the Patna High Court has decided to discontinue the practice of requiring typed copies of documents to be included in case records, a practice that had been causing congestion in case bundles and impeding the seamless perusal of documents, particularly when these typed copies are placed alongside each page of...

Tax Authorities Should Not Act As Extortionist, Act Like Business Facilitator; Patna High Court Imposes Cost On Officer

The Patna High Court has imposed a cost of Rs. 5,000 on officers for surreptitiously making tax recoveries contrary to GST enactment.The bench of Chief Justice K. Vinod Chandran and Justice Partha Sarthy has laid down the guidelines and observed that the tax authority should also act as a facilitator of business and the economy and not merely as an extortionist, always looking to have the...