Patna High Court
Asma Automobiles Private LimitedversusState of Bihar
- Decided
- Disposal
- DISPOSED
Holding
Since the assessment order was withdrawn, the petitioner may seek a refund by filing an application, and the writ petition is disposed.
Summary
Asma Automobiles Private Ltd filed a writ petition challenging an assessment order dated 12‑01‑2021 issued by the Assistant Commissioner of State Tax under the Bihar Goods and Services Tax Act, 2017. The petitioner alleged that the order was not properly served as required by section 169, that the tax demand violated section 62(2) and the Constitution’s prohibition on double taxation, and sought quashing of the order and a refund of the tax paid. The court noted that the assessment order had already been withdrawn and therefore directed the petitioner to file a refund application before the competent authority within four weeks. The authority was instructed to consider the application on merits and pass a reasoned order within four weeks. Consequently, the writ petition was disposed of.
Issues considered
- The validity of service of the assessment order under section 169 of the Bihar GST Act
- Whether the tax demand contravenes section 62(2) and the principle of double taxation
- Whether the assessment order should be quashed and the tax refunded
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
- refund
- double taxation
- writ petition
- Bihar GST Act
- tax assessment withdrawal
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.15150 of 2025
======================================================
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. 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
Ms. Shivani Dewalla, Advocate
For the Respondent/s : Mr.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 13-05-2026 The present writ petition has been filed by the
petitioner seeking the following reliefs:-
“i) the order dated 12.01.2021 (as contained in
Annexure -P1 series) passed by the respondent no.2
for month of November, 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 RS.47,82,818 each under CGST
and SGST totalling Rs. 95,65,637 on the solitary
Patna High Court CWJC No.15150 of 2025(2) dt.13-05-2026
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ground of non-filing of return in GSTR 3B (in view
of filing of return in Form GSTR 3B on 23.01.2021)
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 July 2020.
iii) the order dated 12.01.2021 (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 learned senior counsel for the
petitioner submits that the assessment order in question has
stood withdrawn, hence the petitioner be permitted to file
appropriate application for refund of the amount of assessed tax
deposited with the respondents within a period of two weeks
Patna High Court CWJC No.15150 of 2025(2) dt.13-05-2026
3/3
from today.
3. In view of the aforesaid, we deem it fit and proper
to dispose of the present writ petition with liberty to the
petitioner to file appropriate petition before the competent
authority for refund of the tax paid in lieu of the assessment
order in question, which has already stood withdrawn and in
case such an application is filed within a period of four weeks
from today, the concerned authority shall consider the same on
merits and pass a reasoned and a speaking order in accordance
with law with regard to refund of the amount of tax so
deposited by the petitioner, within a period of four weeks,
thereafter.
4. Accordingly, the present writ petition stands
disposed of.
(Mohit Kumar Shah, J)
( Arun Kumar Jha, J)
kanchan/-
U
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