Patna High Court
M/s Bandhan BricksversusUnion of India
- Decided
- Disposal
- DISPOSED
Holding
The Court held that the petitioner may seek relief under Section 112 of the Bihar GST Act, and accordingly disposed of the writ petition without granting the other reliefs.
Summary
M/s Bandhan Bricks filed a writ petition challenging (i) the dismissal of its appeal for FY 2018-19 by the Additional Commissioner of State Tax, (ii) orders passed by the Deputy Commissioner under Section 73 of the Bihar GST Act on mere estimates without evidence, and (iii) two notifications extending the time‑limit for issuing recovery orders under Section 73, alleging they were beyond the jurisdiction of Section 168A of the Central GST Act. The petitioner sought to set aside these orders and notifications and also requested liberty to challenge the appellate order under Section 112 of the Bihar GST Act. The Court, after hearing counsel, granted the petitioner liberty to invoke the remedy under Section 112 but otherwise disposed of the writ petition. Consequently, the petition was not entertained on the merits and was dismissed.
Issues considered
- Whether the appellate order dated 14.05.2024 can be challenged under Section 112 of the Bihar Goods and Services Tax Act, 2017.
- Whether the orders passed under Section 73 of the Bihar GST Act on estimate, without cogent evidence, violate Sections 7 and 9 of the Act.
- Whether the notifications extending the time‑limit under Section 73(10) are ultra vires the powers conferred by Section 168A of the Central GST Act, 2017.
- Whether the limitation period prescribed in Section 73(10) bars the recovery orders for FY 2018-19.
Legislation cited
- Bihar Goods and Services Tax Act, 2017 — s. 112, 7, 73, 73(10), 9
- Central Goods and Services Tax Act, 2017 — s. 168A
Subjects
- GST
- Section 73
- Section 112
- Section 168A
- limitation
- jurisdiction
- notification
- writ petition
- tax recovery
- appellate order
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.14102 of 2025
======================================================
M/s Bandhan Bricks a proprietary concern having its office at Bilari,
Katrisarai, District Nalanda 805105, Bihar through its authorized signatory
Shri Nagendra Kumar (male, aged about 50 years), son of Late Laxmi
Narayan Sinha, resident of Mayapur, P.S. Katrisarai, Nalanda, Bihar-805105.
... ... Petitioner/s
Versus
1. Union of India through the Secretary, Finance, North Block, New Delhi-
110001.
2. Central Board of Indirect Taxes and Customs through its Secretary having its
office at 47 B, CBIC, Department of Revenue, North Block, New Delhi-
110001.
3. State of Bihar through Commissioner of State Tax, Bihar, Patna having its
office at Vikas Bhawan, Patna.
4. Addl. Commissioner of State Tax (Appeal), Patna East Division, Patna.
5. Dy. Commissioner of State Tax, Biharsharif Circle, Biharsharif.
6. Asst. Commissioner of State Tax, Biharsharif, Circle Biharsharif, Patna East,
Bihar.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr.Maria Nazir, Advocate
For the Respondent-UOI : Mr. K. N. Singh, Sr. Advocate (ASG)
Mr. Devansh Shankar Singh, Jr. St. Counsel CGST
Mr. Amarjeet, JC to ASG
For the State : Mr. Vikash Kumar, SC-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 13-03-2026 The present writ petition has been filed seeking the
following reliefs:-
“(i). The order dated 14.05.2024 (as contained in
Annexure- P 6) passed by the respondent no. 4 dismissing
the appeal for the period 2018-19 be set aside and
Patna High Court CWJC No.14102 of 2025(2) dt.13-03-2026
2/3
quashed.
(ii). The order dated 12.09.2023 and 13.09.2023 (as
contained in Annexure-P5 series) passed by the
respondent no. 5 under section 73 of the Bihar Goods and
Services Tax Act, 2017 merely on estimate and without
any cogent evidence or material on record in
contravention of Sections 7 and 9 of the Act that too
dropping of the previous proceeding beyond a period of
limitation set out in section in Section 73 (10) of the Act
be set-aside and quashed.
(iii). The Notification No. 09/2023 dated 31.03.2023 (as
contained in Annexure -P 7) issued by the respondent no.
2 extending the time limit specified under sub Section
(10) of Section 73 of the Central Goods and Services Tax
Act, 2017 for issuance of order under sub Section (9) of
Section 73 of the Act for recovery of tax not paid or short
paid or of input tax credit wrongly availed or utilized up
to 31.03.2024 for the Financial Year 2018 19 being
beyond the scope of powers under Section 168-A of the
Act being wholly without jurisdiction be quashed.
(iv). the Notification No. 56/2023 dated 28.12.2023 (as
contained in Annexure -P 8) issued by the respondent no.
Patna High Court CWJC No.14102 of 2025(2) dt.13-03-2026
3/3
2 extending the time limit specified under sub Section
(10) of Section 73 of the Act for issuance of order under
sub Section (9) of Section 73 of the Act for recovery of tax
not paid or short paid or of input tax credit wrongly
availed or utilized up to 30.04.2024 for the Financial
Year 2018-19 being beyond the scope of powers under
Section 168A of the Act being wholly without jurisdiction
be quashed.”
2. After some arguments, the learned counsel for the
petitioner seeks liberty on behalf of the petitioner to challenge
the appellate order dated 14.05.2024 by availing the remedy
available under Section 112 of the Bihar Goods and Services
Tax Act, 2017. Liberty so sought is granted.
4. The writ petition stands disposed off.
(Mohit Kumar Shah, J)
( Arun Kumar Jha, J)
kanchan/-
U
Checking your session…
Lawyer court records for this case
Associated through the court’s case reference.