Patna High Court
M/S Patliputra Hytech Infra Private LimitedversusThe Union of India
- Decided
- Disposal
- DISMISSED
Holding
The writ petition is dismissed as the notice is validly signed and the petitioner failed to approach the tax authority before invoking the court's writ jurisdiction.
Summary
The petitioner, Patliputra Hytech Infra Pvt. Ltd., filed a writ of certiorari challenging a show‑cause notice issued under FORM GST DRC‑01, alleging it was unsigned and therefore invalid. The petition sought to quash the notice and the subsequent summary order dated 27‑02‑2025 under Section 73 of the Central and Bihar GST Acts. The Court observed that the notice was in fact signed by the Deputy Commissioner of State Tax and that the petitioner had not first approached the tax authority to raise the alleged defect. Consequently, the Court held that the writ application was not maintainable. The petition was dismissed, with liberty granted to the petitioner to make a submission before the Deputy Commissioner if it wishes to contest the notice.
Issues considered
- What is the legal validity of the show‑cause notice issued in FORM GST DRC‑01?
- Whether the petitioner was required to approach the Deputy Commissioner of State Tax before filing a writ petition?
Legislation cited
Subjects
- Writ of Certiorari
- Show cause notice
- GST
- Section 73
- Administrative law
- Tax notice
- Procedural defect
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.4588 of 2026
======================================================
M/S Patliputra Hytech Infra Private Limited a Private Limited Company
incorporated under the Companies Act, 1956 having its registered office at
301, Mharaja Kameshwar Complex, Frazer Road, pOlice Station- Kotwali,
District- Patna through its Director namely Mr. Mukesh Kumar, aged about 29
years, son of Jai managal Prasad Singh, Resident of Gurian, Chandes,
Nuawon, Kaimur (Bhabhua), P.O. Nuawon, P.S. Chandes, District Kaimur
(Bhabhua), Bihar (802132).
... ... Petitioner
Versus
1. The Union of India through the Secretary, Ministry of Finance, (Department
of Revenue) No. 137, North Block, New Delhi- 110001.
2. The State of Bihar through the Commissioner and Secretary, Finance
Department, Vikas Bhawan, Bailey Road, Patna- 800015.
3. The Joint Commissioner of State Tax, Patna Central 2, Patna West, Bihar
Ground Floor, Chandpura Palace, Opposite Dadi Maa Temple, Bank Road,
West Gandhi Maidan, Patna, Bihar- 800001.
4. The Deputy Commissioner of State Tax, Patna Central 2, Patna West, Bihar
Ground Floor, Chandpura Palace, Opposite Dadi Maa Temple, Bank Road,
West Gandhi Maidan, Patna, Bihar- 800001.
... ... Respondents
======================================================
Appearance :
For the Petitioner/s : Mr. Sharwan Kumar Jha, Advocate
Mr. Amit Kumar Singh, Advocate
For the State : Mr. Vivek Prasad, GP 7
For the CGST & CX : Mr. Amit Pandey, Senior Advocate
Ms. Ruchi Mandal, Advocate
======================================================
CORAM: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD
and
HONOURABLE MR. JUSTICE KUMAR MANISH
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD)
2 29-06-2026 Heard learned counsel for the petitioner and learned
GP-7 for the State.
2. The petitioner has preferred this writ application
seeking a writ in the nature of Writ of Certiorari to quash and
cancel the show cause notice dated 02.02.2024 and the
Patna High Court CWJC No.4588 of 2026(2) dt.29-06-2026
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subsequent summary order vide FORM GST DRC-01 on the
same date and impugned order under Section 73 of the Central
Goods and Services Tax/ Bihar Goods and Services Tax Act,
2017 dated 27.02.2025.
3. Learned counsel for the petitioner submits that his
sole contention would be with regard to the legality and validity
of the show cause notice as contained in FORM GST DRC-01.
It is submitted that on a bare perusal of the FORM GST DRC-
01 (Annexure ‘P/2’), it would appear that it is an unsigned
notice.
4. No other contention has been raised before this
Court.
5. Learned GP-7 for the State submits that if it is so,
the petitioner would have brought it to the notice of the
authority i.e. Deputy Commissioner of State Tax, Gandhi
Maidan, Patna West, Bihar. Instead of pointing out to the
authority that the notice as contained in Annexure ‘P/2’ is not a
notice in the eye of law, the petitioner has chosen to move this
writ application directly before this Court.
6. Learned counsel further submits that FORM GST
DRC-01 (Annexure ‘P/1’) is dated 02.02.2024 and on perusal of
this, it would appear that it was issued on 02.02.2024 under
Patna High Court CWJC No.4588 of 2026(2) dt.29-06-2026
3/3
signature of Ms. Sweta Rani, Deputy Commissioner of State
Tax, Gandhi Maidan Circle, Patna.
7. Having heard learned counsel for the petitioner and
learned GP-7 for the State, we are of the considered opinion that
this writ application, as framed, is not fit to be entertained. The
petitioner has moved this Court directly. There is no statement
that prior to moving this Court in its writ jurisdiction, the
petitioner had ever approached or submitted any response to the
Deputy Commissioner of State Tax, Gandhi Maidan, Patna
West, Bihar. Moreover, Annexure ‘P/1’ dated 02.02.2024 is a
signed notice.
8. In such circumstances, we dismiss the writ
application but with liberty to the petitioner to make an
appropriate submission before the Deputy Commissioner of
State Tax, Gandhi Maidan Circle, Patna with regard to any
defect in the notice in FORM GST DRC-01.
9. This writ application stands disposed of
accordingly.
(Rajeev Ranjan Prasad, J)
(Kumar Manish, J)
anjali/-
U
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