Patna High Court
Asma Automobiles Private LimitedversusState of Bihar
- Decided
- Disposal
- DISPOSED
Holding
If the assessment order was indeed withdrawn, the amount recovered under that order must be refunded to the petitioner.
Summary
Asma Automobiles Private Limited filed a writ petition challenging a GST demand order dated 12‑12‑2020 issued by the Deputy Commissioner of State Tax, Purnea, under the Bihar GST Act. The petitioner argued that the order, served only on the portal, violated Section 169 of the Act, that the tax demand under Section 62(2) was improper because the return was filed on 31‑12‑2020 and tax paid within 30 days, and that the assessment order had been withdrawn, warranting a refund of the collected tax. The senior counsel for the petitioner submitted an affidavit asserting that the assessment order had indeed been withdrawn. The Court, after considering the submissions, directed that if the assessment order was correctly withdrawn, the amount recovered should be refunded to the petitioner if not already credited. Consequently, the writ petition was disposed of.
Issues considered
- Whether service of the GST DRC‑07 order solely on the portal contravenes Section 169 of the Bihar GST Act.
- Whether the tax demand under Section 62(2) of the Bihar GST Act is valid given the filing of GSTR‑3B on 31‑12‑2020 and payment within the statutory period.
- Whether the assessment order dated 11‑12‑2019/12‑12‑2020 was withdrawn, thereby obligating a refund of the recovered tax.
- Whether the petitioner is entitled to the reliefs sought, including quashing of the order and refund of tax.
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)
Subjects
- GST
- assessment order
- service of notice
- Section 169
- Section 62
- refund
- double taxation
- writ petition
- Bihar GST Act
- Central GST Rules
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.14422 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. Deputy Commissioner of State Tax, 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 12.12.2020 (as contained in
Annexure -P1 series) passed by the respondent no.2
for month of October 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
42,20,966 each under CGST and SGST totaling
Patna High Court CWJC No.14422 of 2025(2) dt.29-04-2026
2/3
84,41,932 on the solitary ground of non-filing of
return in GSTR 3B (in view of filing of return in
Form GSTR 3B on 31.12.2020) 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 October 2020.
(iii) The order dated 12.12.2020 (as contained in
Annexure P1 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
11.12.2019/12.12.2020, passed by the Deputy/Assistant
Patna High Court CWJC No.14422 of 2025(2) dt.29-04-2026
3/3
Commissioner of State Tax, Purnea Circle, Purnea for the month
of October, 2019/2020 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
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