Patna High Court
Asma Automobiles Private LimitedversusThe State of Bihar
- Decided
- Disposal
- DISPOSED
Holding
If the assessment order has been withdrawn, the amount recovered must be refunded to the petitioner.
Summary
Asma Automobiles Private Limited filed a writ petition challenging a GST assessment order dated 12 October 2019 issued by the Assistant Commissioner of State Tax, Purnea, under the Bihar GST Act. The petitioner alleged that the order, which levied CGST, SGST and cess of a total of ₹73,21,017, was served only on the portal contrary to Section 169 of the Act and was based on a purported non‑filing of GSTR‑3B, despite the return being filed on 4 November 2019. The petitioner sought quashing of the order and a refund of the tax collected. The respondent contended that the assessment order had been withdrawn, and therefore the tax recovered should be refunded. The High Court held that if the order was indeed withdrawn, the recovered amount must be refunded to the petitioner, and directed that the refund be effected if not already credited. Consequently, the writ petition was disposed of.
Issues considered
- Whether service of a GST assessment order solely on the portal violates Section 169 of the Bihar GST Act.
- Whether the tax demand under Section 62(2) is valid when the return was filed after the assessment period.
- Whether the assessment order should be set aside and quashed on the ground of double taxation and procedural impropriety.
- Whether a refund is payable when the assessment order has been withdrawn.
Legislation cited
- Central Goods and Services Tax Rules, 2017 — s. Rule 100(2), Rule 142(1)(a)
Subjects
- GST
- assessment order
- service of notice
- double taxation
- refund
- Section 169
- Section 62
- writ petition
- High Court
- Bihar
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.14254 of 2025
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Asma Automobiles Private Limited a Company registered Under Companies
Act, 1956 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. The 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 07
======================================================
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 12.10.2019 (as contained in
Annexure -P1 series) passed by the respondent no.2
for month of August 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
33,81,976 each under CGST and SGST and cess
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amounting to Rs. 5,57,064 totaling ₹ 73,21,017 on
the solitary ground of non-filing of return in GSTR
3B (in view of filing of return in Form GSTR 3B on
04.11.2019) 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 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 August 2019.
(iii) The order dated 12.10.2019 (as contained in
Annexure P1 series) passed 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
11.10.2019/12.10.2019, passed by the Deputy/Assistant
Patna High Court CWJC No.14254 of 2025(2) dt.29-04-2026
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Commissioner of State Tax, Purnea Circle, Purnea for the month
of August, 2019 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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