Patna High Court
Asma Automobiles Private LimitedversusState of Bihar
- Decided
- Disposal
- DISPOSED
Holding
If the assessment order is confirmed to have been withdrawn, the amount recovered must be refunded to the petitioner.
Summary
Asma Automobiles Private Limited filed a writ petition challenging an order dated 13 March 2020 issued by the Assistant Commissioner of State Tax, Purnea, under the Bihar Goods and Services Tax Act, 2017. The petitioner alleged that the order, which levied GST, CGST, SGST and cess of ₹79,54,428, was served only on the GST portal contrary to the service provisions of section 169 and amounted to double taxation. The petition also claimed that the earlier assessment order for the same period had been withdrawn and therefore the tax recovered should be refunded. The Court examined the service of notice, the validity of the assessment, and the claim of withdrawal. It held that if the assessment order was indeed withdrawn, the recovered amount must be refunded to the petitioner, otherwise the petition would stand disposed. Consequently, the writ petition was disposed with a direction to refund the amount if the withdrawal is confirmed.
Issues considered
- The order dated 13 March 2020 under section 73 of the Bihar GST Act was valid despite being served only on the portal.
- Whether the assessment order for the period in question had been withdrawn.
- Whether the petitioner is entitled to a refund of the tax recovered.
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)
- Constitution of India — s. Article 265
Subjects
- GST
- assessment order
- service of notice
- double taxation
- refund
- writ petition
- Bihar GST Act
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.14214 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 :
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 13.03.2020 (as contained in
Annexure-P1 series) passed by the respondent no.2
for month of January 2020 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
37,84,031 each under CGST and SGST and Cess of
Patna High Court CWJC No.14214 of 2025(2) dt.29-04-2026
2/3
₹ 3,06,365 totaling 79,54,428 on the solitary ground
of non-filing of return in GSTR 3B (in view of filing
of return in Form GSTR 3B on 01.04.2020) 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 January 2020.
(iii) The order dated 13.03.2020 (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 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.”
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
09.11.2019/13.03.2020, passed by the Deputy/Assistant
Patna High Court CWJC No.14214 of 2025(2) dt.29-04-2026
3/3
Commissioner of State Tax, Purnea Circle, Purnea for the month
of September, 2019/January,2020 falling in the financial year
2019-20 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
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