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

The State of Bihar vs. Amar Kumar 2023 LiveLaw (Pat) 147

M/s Trimurti Private Limited vs The State of Bihar & Ors 2023 LiveLaw (Pat) 148

M/s Friends Mobile vs The State of Bihar & Ors 2023 LiveLaw (Pat) 149

M/s Ceat Ltd. vs The State of Bihar & Ors 2023 LiveLaw (Pat) 150

M/s ACC Limited vs. The State of Bihar & Ors 2023 LiveLaw (Pat) 151

M/s Micro Zone vs The Union of India and Ors 2023 LiveLaw (Pat) 152

Smt. Rudra Maya Sinh vs. The Registrar General and Ors 2023 LiveLaw (Pat) 153

Alok Bharti, vs. Jyoti Raj 2023 LiveLaw (Pat) 154

M/s Prince Sanitation Gandhi Path vs. The State of Bihar and Ors 2023 LiveLaw (Pat) 155

Judgments/Orders This Week

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

Case Title: The State of Bihar vs. Amar Kumar

LL Citation: 2023 LiveLaw (Pat) 147

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 to understand as to how the Trial Court proceeded in the same manner as the investigation had proceeded, on the presumption that the dog would never have faulted in entering the house of the appellant. There is evidence of the dog having entered another person's house also. We, for the present, do not say that help of a snifer dog cannot be taken by the police.”

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

Case Title: M/s Trimurti Private Limited vs The State of Bihar & Ors

LL Citation: 2023 LiveLaw (Pat) 148

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 Services Tax Act (BGST Act).

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

Case Title: M/s Friends Mobile vs The State of Bihar & Ors

LL Citation: 2023 LiveLaw (Pat) 149

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 sourced from the Electronic Cash Ledger or the Electronic Credit Ledger.

M/s. Friends Mobile (“the Petitioner”) made a payment of ten percent from the Electronic Credit Ledger as required under the amnesty scheme introduced by the Revenue Department (“the Respondent”) for filing appeal.

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

Case Title: M/s Ceat Ltd. vs The State of Bihar & Ors

LL Citation: 2023 LiveLaw (Pat) 150

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 under Section 60(4) (b) read with Section 56(4) (b) of the Bihar Value Added Tax Act, 2005 after detention of a truck carrying goods at the integrated check post, Dhobi, Gaya.

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

Case Title: M/s ACC Limited vs. The State of Bihar & Ors

LL Citation: 2023 LiveLaw (Pat) 151

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 for the adjustment of entry tax in the case of damaged cement.

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

Case Title: M/s Micro Zone vs The Union of India and Ors

LL Citation: 2023 LiveLaw (Pat) 152

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, the division bench of Chief Justice K. Vinod Chandran and Justice Rajiv Roy stated, “In this context, noticing the Notification, we also make it clear that wherever we have rejected the writ petitions filed against orders; rejecting appeals for reason of delay being beyond that prescribed under Section 107(4) of the BGST Act; the assessee would be entitled to invoke the said remedy de hors the orders of this Court and avail of the benefit of Notification aforementioned, subject to the conditions therein being satisfied.”

'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

Case Title: Smt. Rudra Maya Sinh vs. The Registrar General and Ors

LL Citation: 2023 LiveLaw (Pat) 153

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 and Justice Rajiv Roy observed, "The claim made now after more than 30 years is grossly delayed. The petitioner herein also does not have any substantiating material to indicate that she was married to the Judicial Officer."

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

Case Title: Alok Bharti, vs. Jyoti Raj

LL Citation: 2023 LiveLaw (Pat) 154

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, “The leveling of false allegation by one spouse to the other having alleged illicit relations with different persons outside the wedlock amounted to mental cruelty. In the present case, respondent – wife alleged allegations before the employer of appellant and in the domestic violence allegations of soliciting prostitution by appellant and his mother and appellant involved in adultery and fornication etc. Respondent admitted those allegations are at the instigation of her advocate and they are not true.”

Patna High Court Allows Appeal Beyond Stipulated Time based on CBIC Notification

Case Title: M/s Prince Sanitation Gandhi Path vs. The State of Bihar and Ors

LL Citation: 2023 LiveLaw (Pat) 155

In a recent ruling, the Patna High Court has provided relief to individuals facing delayed appeals under Sections 73 and 74 of the BGST Act.

The judgment, arising from a petition challenging the rejection of an appeal due to a five-day delay, underscores the significance of a recent notification by the Central Board of Indirect Taxes and Customs.

According to Notification No. 53 of 2023-Central Tax, dated 02.11.2023 (S.O. 4767(E)), the time for filing appeals against orders passed by the Proper Officer on or before 31.03.2023 has been extended.