The Patna High Court, in a judgment dated 14 December 2023, clarified how taxpayers in Bihar can still challenge assessment orders passed under the Bihar Goods

The petitioner approached the Patna High Court after the first appellate authority rejected its GST appeal as time-barred under Section 107 of the Bihar Goods and

The Patna High Court has clarified the proper procedural route for taxpayers aggrieved by GST-era service tax/central excise orders passed during the COVID-19 period. In this

The Patna High Court has clarified how taxpayers in Bihar can still pursue an appeal under the Goods and Services Tax (GST) regime even when the