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

Rajeev Kumar and Anr vs. The Union of India and Others 2023 LiveLaw (Pat) 105

Chandrama Prasad Singh @ Chandrama Prasad @ Tuntun Singh vs. The State of Bihar and Another 2023 LiveLaw (Pat) 106

M/s Narayani Industry vs. The State of Bihar 2023 LiveLaw (Pat) 107

Assistant Commissioner of Income Tax vs. Satish Kumar Keshri 2023 LiveLaw (Pat) 108

Gobinda Construction Versus UOI Citation: 2023 LiveLaw (Pat) 109

Aamar Gosai Vs. The State Of Bihar 2023 Livelaw (Pat) 110

Judgements This Week

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

Case Title: Rajeev Kumar and Anr vs. The Union of India and Others

Citation: 2023 LiveLaw (Pat) 105

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 Scholarship scheme for students belonging to the Scheduled Caste in India.

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

Case Title: Chandrama Prasad Singh @ Chandrama Prasad @ Tuntun Singh vs. The State of Bihar and Another

Citation: 2023 LiveLaw (Pat) 106

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 under Sections 44 and 45 of the Act, alleging that the petitioner was accused in eight criminal cases registered under various sections of the Indian Penal Code and the Arms Act.

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

Case Title: M/s Narayani Industry vs. The State of Bihar

Citation: 2023 LiveLaw (Pat) 107

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 case in question involved M/s Narayani Industry, a Partnership firm, which was an assessee under the BGST Act. The petitioner was aggrieved with the assessment order that determined tax liabilities under both the Central Goods and Services Tax Act, 2017 (CGST) and the State Goods and Services Tax Act, 2017 (SGST), along with associated interest and penalties.

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

Case Title: Assistant Commissioner of Income Tax vs. Satish Kumar Keshri

Citation: 2023 LiveLaw (Pat) 108

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 enables the Assessing Officer to proceed for assessment, when any such assessment for the previous six years is pending, treating the proceedings to have abated. In so proceeding with the assessment, the Assessing Officer would be entitled to reckon both disclosed and undisclosed income of the assessee.”

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

Case Title: Gobinda Construction Versus UOI

Citation: 2023 LiveLaw (Pat) 109

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 is dependent upon the fulfilment of requisite conditions laid down under various provisions, including Section 16(4).

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

Case Title: Aamar Gosai Vs. The State Of Bihar

Citation: 2023 Livelaw (Pat) 110

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 and Ashutosh Kumar observed, “No doubt promptness, in lodging the first information report, is assurance regarding truthfulness of the informant's version. If there is delay in lodging the FIR and there is no reasonable explanation for the same it looses advantage of spontaneity.”

Other Developments

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 bench, comprising Chief Justice K Vinod Chandran and Justice Partha Sarthy, issued this directive during hearing of a PIL filed by the Bihar State Federation of Women Lawyers, which sought to ensure the safety and security of women advocates, interns, and female staff commuting to and from the Patna High Court.

Bihar State Legal Services Authority Takes Initiative To Bring Education To Slums, Over 300 Underprivileged Children Enrolled In Govt Schools

In a heartening display of commitment to education and social change, Justice Chakradhari Sharan Singh, Judge of the Patna High Court and Executive Chairman of the Bihar State Legal Services Authority (BSLSA), visited a slum area under the jurisdiction of the Rupaspur police station today. The purpose of this visit was to interact with slum dwellers and emphasize the significance of education in the lives of their children.