Patna High Court
Asma Automobiles Private LimitedversusState of Bihar
- Decided
- Disposal
- DISPOSED
Holding
If the assessment order was withdrawn, the amount recovered under the Bihar GST Act must be refunded to the petitioner.
Summary
Asma Automobiles Private Limited filed a writ petition challenging an order dated 02‑09‑2020 issued by the Assistant Commissioner of State Tax, Purnea, which levied GST, interest and late fee for June 2020 on the ground of non‑filing of GSTR‑3B. The petitioner contended that the order was served only on the GST portal, violating the service requirements of section 169 of the Bihar GST Act, and that the assessment order had been withdrawn, rendering the levy unlawful. The respondents argued that the levy was in accordance with the Act and Rules. The Court examined the claim of withdrawal and held that if the assessment order was indeed withdrawn, the amount recovered must be refunded to the petitioner. Consequently, the writ petition was disposed with a direction that any unrecovered amount be credited to the petitioner’s account.
Issues considered
- Whether service of the assessment order solely on the GST portal complies with section 169 of the Bihar GST Act.
- Whether the assessment order dated 02‑09‑2020 under section 73 of the Bihar GST Act is valid in view of the alleged withdrawal.
- Whether the levy of tax, interest and late fee contravenes the statutory provisions of the Act, the CGST Rules, and Article 265 of the Constitution.
- Whether the petitioner is entitled to a refund of the amount recovered.
Legislation cited
- Central Goods and Services Tax Rules, 2017 — s. 100(2), 142(1)(a)
Subjects
- GST
- assessment order
- service of notice
- refund
- double taxation
- Article 265
- tax law
- writ petition
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.14212 of 2025
======================================================
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, Circle 1, Purnea, Bihar.
... ... Respondent/s
======================================================
Appearance :
Appearance :
For the Petitioner/s : Mr. D.V. Pathy, Sr. Advocate
Mr. Sadashiv Tiwari, Advocate
Mr. Hiresh Karan, 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 29-04-2026 The present writ petition has been filed by the petitioner
seeking the following reliefs:-
“1.(i) The order dated 02.09.2020 (as contained in
Annexure-P1 series) passed by the respondent no.2
for month of June 2020 falling in the Financial Year
2020-21 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
Patna High Court CWJC No.14212 of 2025(2) dt.29-04-2026
2/3
37,43,833 and interest amounting to ₹78,620 each
under CGST and SGST totaling 76,44,906 on the
solitary ground of non-filing of return in GSTR 3B
(in view of filing of return in Form GSTR 3B on
30.09.2020) 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 June 2020.
(iii) The order dated 02.09.2020 (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 2020-21 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.”
2. At the outset, the Ld. Senior Counsel for the petitioner
has submitted, by referring to the rejoinder affidavit filed in the
present case, that the assessment order dated
Patna High Court CWJC No.14212 of 2025(2) dt.29-04-2026
3/3
09.03.2020/02.09.2020, passed by the Deputy/Assistant
Commissioner of State Tax, Purnea Circle, Purnea for the month
of January/June, 2020 falling in the financial year 2019-
20/2020-21 has stood withdrawn, hence the amount which has
been recovered by the respondents be directed to be refunded
back in case the same has not yet been automatically credited in
the account of the petitioner, as has been averred by the Ld.
Counsel for the respondents.
3. Having regard to the facts and circumstances of the case,
we deem it fit and proper to dispose of the present writ petition
with a direction that in case the averment of the Ld. Sr. Counsel
for the petitioner to the effect that the assessment order in
question has stood withdrawn, is correct, the amount so
recovered be refunded back to the petitioner in case the same
has not yet been credited in favour of the petitioner.
4. Accordingly, the writ petition stands disposed of.
(Mohit Kumar Shah, J)
(Arun Kumar Jha, J)
S.Sb/-
U
Checking your session…