Patna High Court
M/s Nasar EnterprisesversusThe State of Bihar
- Decided
- Disposal
- DISPOSED
Holding
The court granted liberty to the petitioner to challenge the appellate order under section 112 of the Bihar GST Act and disposed of the writ petition.
Summary
M/s Nasar Enterprises filed a writ petition in the Patna High Court challenging an order dated 17‑03‑2025 passed by the Additional Commissioner (Appeal) of State Tax, which amended the tax demand assessed under section 73(9) of the Bihar Goods and Services Tax Act, 2017 for the period April 2018‑March 2019. The petitioner also sought mandamus to release a bank account frozen by the tax authorities and to restrain further coercive recovery actions. The court granted the petitioner liberty to contest the appellate order under section 112 of the same Act. No substantive hearing on the merits was undertaken, and the petition was subsequently disposed. The order effectively allows the petitioner to pursue the statutory remedy while dismissing the writ petition.
Issues considered
- Whether the appellate order passed by the Additional Commissioner (Appeal) under the Bihar GST Act can be challenged by a writ petition.
- Whether the petitioner is entitled to mandamus directing the release of the frozen bank account and restraining further coercive recovery measures.
Subjects
- GST
- tax assessment
- certiorari
- mandamus
- bank account freeze
- Section 112
- Bihar
- High Court
- writ petition
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.11923 of 2025
======================================================
M/s Nasar Enterprises Azad Nagar, Hospital Road, District- Araria through its
Proprietor Syed Jawaid Ahamad, S/o Late Abu Nasar, age about 67 years,
gender- Male, resident of Ward No.- 20, Hospital Road, Azad Nagar, Araria,
District- Araria- 854311.
... ... Petitioner/s
Versus
1. The State of Bihar through the Principal Secretary-cum- Commissioner,
Department of State Taxes, Government of Bihar, Patna.
2. The Principal Secretary- cum- Commissioner, Department of State Taxes,
Government of Bihar, Patna.
3. The Additional Commissioner (Appeal), State Tax, Purnea Division, Purnea.
4. The Joint Commissioner, State Tax, Circle- Forbesganj, District- Araria.
5. The Assistant Commissioner (Incharge) of State Tax, Forbesganj Circle,
District- Araria.
6. The Branch Manager, ICICI Bank, Branch- Araria, District- Araria (Bihar).
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr.Lakshmi Kant Tiwary, Adv.
For the Respondent/s : Mr.Standing Counsel (11)
======================================================
CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
and
HONOURABLE MR. JUSTICE ARUN KUMAR JHA
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)
2 29-04-2026 The present writ petition has been filed seeking the
following reliefs:-
“1(i). Certiorari for quashing the order being memo no.
- 143, dated 17.03.2025(Annexure P/4) as passed by the
respondent no. 3 the Additional Commissioner (Appeal)
State Tax, Purnea Division, Purnea in Appeal No. -
Patna High Court CWJC No.11923 of 2025(2) dt.29-04-2026
2/3
(ARN) AD1008240039187 by which he has heard the
appeal of the petitioner and amended the tax amount of
the Assessment order dated 27.04.2024 (Annexure P/3),
passed by the respondent no. 5 the Assistant
Commissioner(Incharge), State Tax, Forbesganj Circle,
Purnea which was passed under section 73(9) of the
Bihar Goods and Service Tax Act 2017(hereinafter
referred to as “the Act”) and communicated vide
reference no. ZD1004240333152, dated 27.04.2024 for
the period of April 2018 to March 2019.
(ii). Mandamus directing to the respondents no. 4 to 6
to release the bank account of the petitioner bearing
Account No. 254601001535 in the bank of respondent
no. 6, which has leant by the direction/order of the
respondent no. 4.
(iii). Mandamus directing the respondents no. 2 to 5 to
be not taken any coercive major against the petitioner
and restrain the recovery proceeding of such huge
demand raised in this matter.
2. At the outset, the learned counsel for the petitioner seeks
liberty on behalf of the petitioner to challenge the appellate
order dated 17.3.2025, passed by the learned Additional
Commissioner of State Tax (Appeal), Purnea Division, Purnea,
by availing the remedy provided for under Section 112 of the
Bihar Goods and Services Tax Act, 2017. Liberty, so sought, is
granted.
Patna High Court CWJC No.11923 of 2025(2) dt.29-04-2026
3/3
3. Accordingly, the present writ petition stands disposed of.
(Mohit Kumar Shah, J)
( Arun Kumar Jha, J)
Ajay/-
U
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