https://www.taxtmi.com/caselaws?id=408868 The HC of Patna upheld the penalty order under Section 20(1)(a) of the Bihar Finance Act, 1981, ruling it valid and not time-barred under Section 24. The court determined the applicable limitation period for penalty proceedings to be two years from the communication of the revisional order. The petition was dismissed, affirming the penalty and demand notice. en-us Thu, 06 May 2021 00:00:00 +0530 Sat, 26 Oct 2024 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408868 The HC of Patna upheld the penalty order under Section 20(1)(a) of the Bihar Finance Act, 1981, ruling it valid and not time-barred under Section 24. The court determined the applicable limitation period for penalty proceedings to be two years from the communication of the revisional order. The petition was dismissed, affirming the penalty and demand notice. Case-Laws VAT / Sales Tax Thu, 06 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408868