M/S Neeraj BricksversusThe State of Bihar

                      IN THE HIGH COURT OF JUDICATURE AT PATNA
                                Civil Writ Jurisdiction Case No.1833 of 2026
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                 M/S Neeraj Bricks having its registered office at Sakaddi, Koilwar, P.S-
                 Koilwar, Ara, Bhojpur, Bihar 802160 through its proprietor Sri Ramesh
                 Kumar Singh, Male aged about 61 years son of Abhay Shankar Singh
                 Resident of Sakaddi, Bhojpur, Ara, Bihar 802160

                                                                                  ... ... Petitioner/s
                                                 Versus
           1.    The State of Bihar through the Principal Secretary cum Commissioner of
                 State Tax, Department of Commercial Taxes, Government of Bihar, Kar
                 Bhawan, Beer Chand Patel Path, Patna-800015
           2.    The Joint Commissioner of State Tax, Shahabad Circle, Arrah, Bhojpur,
                 Bihar, 802301.
           3.    The Deputy Commissioner of State Tax, Shahabad Circle, Arrah, Bhojpur,
                 Bihar, 802301.
           4.    The Assistant Commissioner of State Tax, Shahabad Circle, Arrah, Bhojpur,
                 Bihar, 802301

                                                           ... ... Respondent/s
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                 Appearance :
                 For the Petitioner/s      :       Mr. Maria Nazir, Advocate
                                                   Mr. Harsh Vardhan, Advocate
                 For the State             :       Mr. Vivek Prasad, GP-7
                                                   Mr. Pratiyush Kumar, AC to GP-7
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                 CORAM: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD
                         and
                         HONOURABLE JUSTICE SMT. SONI SHRIVASTAVA
                                       ORAL ORDER

                 (Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD)

2   11-05-2026                   Heard learned counsel for the petitioner and learned

                   counsel for the State.

                                 2. The petitioner, in this case, is seeking the following

                   reliefs:-

                                                    “(i) For issuance of an appropriate
                                        writ, order, or direction in the nature of certiorari
                                        for quashing of the order dated 27.04.2024
                                        passed by Respondent No. 4 under the provisions
                                        of the Bihar Goods and Services Tax Act, 2017,
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                             whereby the petitioner has been held liable to pay
                             a sum of ₹21,11,958 (Rupees twenty one Lakh
                             eleven Thousand Nine Hundred fifty eight only) as
                             tax, interest, and penalty for the financial year
                             2018-2019 under Section 73(9) of the said Act, as
                             the said order is illegal, arbitrary, and has been
                             passed in violation of the principles of natural
                             justice.
                             (ii) For further issuance of a writ or order or
                             direction in the nature of certiorari for quashing
                             of DRC 13 and to defreeze account of the
                             petitioner and further not to take any coercive
                             step against the petitioner
                             (iii) For grant of any other relief or reliefs to
                             which the petitioner is found entitled in the facts
                             and circumstances of this case.”

                      3. Learned counsel for the petitioner has challenged

          the summery of orders issued in FORM GST DRC-07 dated

          27.04.2024 (Annexure-P/4), by which the Assessing Officer has

          determined the liability of tax, interest and penalty with respect

          to the financial year 2018-19.

                      4. Learned counsel for the petitioner submits that the

          show cause documents and the notices pertaining to the

          proceeding were placed only on the GST Portal, no other mode

          of communication was adopted to make the petitioner aware of

          the proceeding initiated by the Department. The petitioner,

          being a small type trader, is not well versed with the use of

          digital systems, therefore, he was deprived of a meaningful

          opportunity to participate in the proceedings.

                      5. Learned counsel submits that the Assessing Officer
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          has not complied with the mandate of Section 169 of the Bihar

          Goods and Services Tax Act, 2017 (hereinafter referred to as

          ‘BGST Act’). It is also submitted that there being no notice of

          hearing to the petitioner, the mandate of Section 75 (4) of the

          BGST Act, 2017 had been reached.

                      6. Learned counsel submits that since the impugned

          order suffers from violation of principles of natural justice, the

          same may be set aside and the Assessing Authority may be

          directed to give an opportunity of hearing to the petitioner and

          pass a fresh order. Reliance has been placed upon the judgment

          of this Court in the case of Rounak Int. Udyag & Anr. vs. The

          State of Bihar (CWJC No. 7580 of 2025) and M/s Durga

          Paper Plate Industries vs. Union of India & Ors. (CWJC

          No.7911 of 2025), wherein this Court has taken a view on

          Section 169 of the BGST Act, 2017.

                      7. Learned counsel for the State, having gone through

          the statements in the writ application, does not dispute that the

          case would be covered by the Judgment of this Court in the case

          of Rounak Int. Udyag (supra) and M/s Durga Paper Plate

          Industries (supra).

                      8. Having regard to the admitted position, we set aside

          the impugned order in the DRC-07 (Annexure-P/4). The
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                    Assessing Officer shall give an appropriate opportunity of

                    hearing to the petitioner in accordance with Section 75(4) of the

                    BGST Act, 2017 read with Section 169 of the said Act. The

                    petitioner must co-operate by putting appearance on the date of

                    hearing. An appropriate order shall be passed by the Assessing

                    Authority within a period of four months from the date of

                    receipt/ communication of a copy of this order.

                                9. The application stands disposed of accordingly.



                                         (Rajeev Ranjan Prasad, J)


                                              ( Soni Shrivastava, J)
Harsh/Devendra

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