Patna High Court
Asma Automobiles Private LimitedversusState of Bihar
- Decided
- Disposal
- DISPOSED
Holding
The writ petition was disposed, granting the petitioner liberty to file a refund application within four weeks and directing the authority to decide the refund claim on merits.
Summary
Asma Automobiles Private Limited filed a writ petition challenging an order dated 12 October 2019 issued by the Assistant Commissioner of State Tax, Bihar, which levied GST, SGST, cess, interest and penalty under the Bihar Goods and Services Tax Act, 2017 for the July 2019 tax period on the ground that the return was not filed in time. The petitioner contended that the order was served only on the electronic portal, violating Section 169 of the Act, and that the levy amounted to double taxation and contravened Article 265 of the Constitution. The petition also sought a refund of the tax amount debited to its electronic credit ledger and the quashing of the order. The Court observed that the assessment order had been withdrawn and therefore allowed the petitioner to file a refund application before the competent authority within four weeks. The Court directed the authority to consider the application on merits and pass a reasoned order within four weeks, and disposed of the writ petition.
Issues considered
- Whether the order under Section 73 of the Bihar GST Act, served only on the portal, complies with the service requirements of Section 169.
- Whether the tax, interest and penalty levied constitute double taxation and violate Article 265 of the Constitution.
- Whether the petitioner is entitled to a refund of the tax amount debited after filing the return.
Legislation cited
- Bihar Goods and Services Tax Act, 2017 — s. 169, 62(2), 73
- Central Goods and Services Tax Rules, 2017 — s. 100(2), 142(1)(a)
Subjects
- GST
- tax assessment
- service of notice
- double taxation
- refund
- writ petition
- Bihar GST Act
- CGST
- SGST
- Section 73
- Section 62
- Section 169
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.13172 of 2025
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Asma Automobiles Private Limited a Company Registered Under Companies
Act, 1956 having its office having its Office at NH 31, Jail Chowk, Purnea-
854301, Bihar-852123 through its Director Sahir Khan (Male, aged about 29
Years) Son of Irshad Ahmad Khan, Resident of 107, Road No.4, Near Park,
Sampatchak, Rajendra Nagar, Patna, Bihar-800016.
... ... Petitioner/s
Versus
1. State of Bihar through commissioner of State Tax, Bihar, Patna having its
Office at Kar Bhawan, Birchand Patel Marg, Patna-800001.
2. Asst. Commissioner of State Tax, Purnea, Circle1, Purnea, Bihar.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. D.V. Pathy, Sr. Advocate
Mr. Sadashiv Tiwari, Advocate
Ms. Shivani Dewalla, Advocate
For the Respondent/s : Government Pleader (7)
======================================================
CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
and
HONOURABLE MR. JUSTICE ARUN KUMAR JHA
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)
2 13-05-2026 The present writ petition has been filed by the
petitioner seeking the following reliefs:-
“i) the order dated 12.10.2019 (as
contained in Annexure -P1 series) passed by the
respondent no.2 for month of July 2019 falling in
the Financial Year 2019 - 20 in Form GST DRC -
07 under section 73 of the Bihar Goods and
Services Tax Act, 2017 (hereinafter called the Act)
served only on the portal and not served by other
modes of service in terms of section 169 of the Act
levying tax, amounting to Rs. 36,35, 152 each
Patna High Court CWJC No.13172 of 2025(2) dt.13-05-2026
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under CGST and SGST and cess amounting to Rs.
15,28,112 totaling Rs. 87,98,417 on the solitary
ground of non-filing of return in GSTR 3B (in view
of filing of return in Form GSTR 3B on 25.10.2019)
and payment of tax and late fee within a period of
30 days of the order in view of statutory provisions
contained in section 62(2) of the Act and also
interest and being contrary to the said statutory
provision and also Article 265 of the Constitution of
India and the principles of double taxation be set
aside and quashed.
ii) the respondent no. 2 be directed to
refund the amount of tax collected by debiting the
electronic credit ledger to recover the tax
determined by him under section 62 of the Act after
filing of the return for month of July 2019.
iii) the order dated 12.10.2019 (as
contained in Annexure - P 1 series) issued by the
respondent no.2 in Form GST DRC - 07 in terms of
Rule 100 (2) and 142 (1) (a) of the Central Goods
and Services Tax Rules, 2017 (hereinafter called
the Rules) for the Tax Period 2019 - 20 on the basis
of a summary of show cause notice shown only on
the portal and not served by other modes of service
in terms of section 169 of the Act being contrary to
the Rules be set aside and quashed.
iv) for granting any other relief (s) to
which the petitioner is otherwise found entitled to.”
2. At the outset, the learned senior counsel for the
petitioner submits that the assessment order in question has
stood withdrawn, hence the petitioner be permitted to file
Patna High Court CWJC No.13172 of 2025(2) dt.13-05-2026
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appropriate application for refund of the amount of assessed tax
deposited with the respondents within a period of two weeks
from today.
3. In view of the aforesaid, we deem it fit and proper
to dispose of the present writ petition with liberty to the
petitioner to file appropriate application before the competent
authority for refund of the tax paid in lieu of the assessment
order in question which has already stood withdrawn and in case
such an application is filed within a period of four weeks from
today, the concerned authority shall consider the same on merits
and pass a reasoned and a speaking order in accordance with
law with regard to refund of the amount of tax so deposited by
the petitioner, within a period of four weeks, thereafter.
4. Accordingly, the present writ petition stands
disposed of.
(Mohit Kumar Shah, J)
(Arun Kumar Jha, J)
GAURAV S./-
U
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