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    <title>2021 (8) TMI 403 - PATNA HIGH COURT</title>
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    <description>The court quashed the impugned order dated 15.02.2020, allowing relief to the petitioner who challenged Section 16(4) of the Bihar/Central Goods and Services Tax Act, 2017, citing violations of natural justice principles. The court also disposed of the petition regarding the amendment under Rule 61(5) of the Bihar/Central Goods and Services Tax Rules, 2017, leaving it open for separate proceedings. Additionally, the court quashed the order disallowing Input Tax Credit and imposing tax, directing the petitioner to cooperate with the Assessing Authority. Authorities were restrained from initiating recovery proceedings during the case, emphasizing the importance of natural justice and fair procedures.</description>
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    <pubDate>Fri, 30 Jul 2021 00:00:00 +0530</pubDate>
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      <title>2021 (8) TMI 403 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=410825</link>
      <description>The court quashed the impugned order dated 15.02.2020, allowing relief to the petitioner who challenged Section 16(4) of the Bihar/Central Goods and Services Tax Act, 2017, citing violations of natural justice principles. The court also disposed of the petition regarding the amendment under Rule 61(5) of the Bihar/Central Goods and Services Tax Rules, 2017, leaving it open for separate proceedings. Additionally, the court quashed the order disallowing Input Tax Credit and imposing tax, directing the petitioner to cooperate with the Assessing Authority. Authorities were restrained from initiating recovery proceedings during the case, emphasizing the importance of natural justice and fair procedures.</description>
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      <pubDate>Fri, 30 Jul 2021 00:00:00 +0530</pubDate>
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