Patna High Court
Asma Automobiles Private LimitedversusState of Bihar
- Decided
- Disposal
- DISPOSED
Holding
The Court held that the assessment order was withdrawn and, accordingly, any tax recovered must be refunded to the petitioner if not already credited.
Summary
Asma Automobiles Pvt. Ltd. filed a writ petition challenging a GST assessment order dated 11‑Nov‑2019 issued by the Assistant Commissioner of State Tax, Purnea, on the ground that the order was served only on the portal, violating Section 169 of the Bihar GST Act, and that it amounted to double taxation. The petitioner sought quashing of the order, refund of the tax, interest, and penalties, and directed the respondent to refund the amount if not already credited. The petitioner’s senior counsel submitted an affidavit stating that the assessment order had been withdrawn. The High Court examined the claim and, accepting that the order was indeed withdrawn, directed that any amount recovered be refunded to the petitioner if not yet credited and allowed the petitioner to file a physical refund application within two weeks. The court then disposed of the writ petition.
Issues considered
- Whether service of a GST assessment order solely on the portal violates Section 169 of the Bihar Goods and Services Tax Act, 2017.
- Whether the assessment order dated 11‑Nov‑2019 stands withdrawn and thus the tax recovered must be refunded.
- Whether the writ petition for quashing the assessment order and claiming refund is maintainable.
Legislation cited
- Bihar Goods and Services Tax Act, 2017 — s. 169, 62(2), 73
- Central Goods and Services Tax Rules, 2017 — s. Rule 100(2), Rule 142(1)(a)
- Constitution of India — s. Article 265
Subjects
- GST assessment
- service of notice
- Section 169
- double taxation
- refund
- writ petition
- Bihar GST Act
- withdrawn order
- tax recovery
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.14235 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. Prachi Pallavi, Advocate
For the Respondent/s : Government Pleader (07)
======================================================
CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
and
HONOURABLE MR. JUSTICE RAJ KUMAR
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)
2 01-07-2026 The present writ petition has been filed seeking the
following reliefs:-
“i) the order dated 11.11.2019 (as contained
in Annexure -P1 series) passed by the respondent no.2 for
month of September 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. 39,51,947 each under
CGST and SGST and cess amounting to Rs 12,25,007.98
Patna High Court CWJC No.14235 of 2025(2) dt.01-07-2026
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totaling Rs. 91,28,901.98 on the solitary ground of non-
filing of return in GSTR 3B (in view of filing of return in
Form GSTR 3Bon 30.11.2019) 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 directing 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
September 2019.
iii) the order dated 11.11.2019 (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 has submitted, by referring to the rejoinder affidavit
filed in the present case, that the assessment order dated
07.08.2019/11.11.2019 passed by the Assistant Commissioner of
State Tax, Purnea Circle, Purnea for the month of September,
2019 falling in the financial year 2019-20 has stood withdrawn,
Patna High Court CWJC No.14235 of 2025(2) dt.01-07-2026
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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.
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 learned
senior 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. The learned senior counsel for the petitioner
additionally seeks to file an application physically for refund of
the aforesaid amount. The same be done within a period of two
weeks from today.
5. Accordingly, the present writ petition stands
disposed of.
(Mohit Kumar Shah, J)
(Raj Kumar, J)
GAURAV S./-
U
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