M/S Swastik Bricks vs. The State Of Bihar

Held

The Court held that the present writ application was fully covered by the order dated 13.03.2026 passed in C.W.J.C. No. 8948 of 2025 (M/s King Bricks versus State of Bihar). The Court found that in similar circumstances, a Coordinate Bench had remanded the matter back to the Assessing Authority for passing a fresh order after providing an adequate opportunity of hearing to the petitioner. Consequently, the order dated 06.12.2024, relating to the financial year 2022-23, the DRC-13, and the freezing of the petitioner's account were set aside. The matter was remitted back to the Assessing Authority to undertake fresh steps for passing a fresh order strictly in accordance with the provisions of the Bihar Goods and Services Tax Act, 2017, and in light of the aforesaid judgment, after providing an adequate opportunity of hearing to the petitioner. A final order was to be passed within six months. The order of attachment of the petitioner's bank account dated 06.01.2026 was also quashed.

Facts

The petitioner, M/s Swastik Bricks, filed a writ application challenging an order dated 06.12.2024 for the financial year 2022-23, a DRC-13, and the freezing of its bank account. The petitioner is engaged in the business of a brick kiln. The assessment was made on an estimated basis by the Assessing Authority. The petitioner argued that the matter was identical to a previous case, M/s Kings Bricks versus State of Bihar (C.W.J.C. No. 8948 of 2025), where the Court had remanded the matter back to the authorities for a fresh assessment after granting an adequate opportunity of hearing. The State's counsel did not dispute these submissions and agreed that the writ petition could be disposed of in light of the aforementioned judgment.

Key Issues

1. Whether the assessment order dated 06.12.2024, relating to the financial year 2022-23, the DRC-13, and the freezing of the petitioner's bank account are liable to be quashed, considering the assessment was made on an estimated basis? 2. Whether the present writ application is covered by the decision of a Coordinate Bench in M/s Kings Bricks versus State of Bihar (C.W.J.C. No. 8948 of 2025), which remanded a similar matter for fresh assessment after granting an adequate opportunity of hearing? Petitioner's Arguments: The petitioner contended that the assessment was made on an estimated basis and that an identical matter, M/s Kings Bricks versus State of Bihar, was remanded by a Coordinate Bench of the High Court for a fresh assessment after providing an adequate opportunity of hearing. Therefore, the present writ application should be disposed of in terms of that judgment. Revenue's Arguments: The learned counsel for the State did not dispute the petitioner's submissions and agreed that the writ petition could be disposed of in light of the judgment passed in M/s King Bricks versus State of Bihar.