BharatTaxGST

M/S Akash Bricks Works vs. The State Of Bihar

Original PDF →
CWJC/5798/2026HC PatnaGSTCNR BRHC01034119202627 August 2026Bench: MR. JUSTICE ANIL KUMAR SINHA,MR. JUSTICE VIKASH KUMAR4 pages

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.5798 of 2026 ====================================================== M/s Akash Bricks Works Devenpura, P.O-Nandenagar, P.S-Rosera, Samastipur represented through its one of the Partner Mani Kant Choudhary, Male, aged about-63 years, S/o Late Angad Prasad Coudhary, resident of Ward no.-9, Balha, Block-Shivaji Nagar, P.O-Nandenagar, P.S- Rosera, District-Samastipur. ... ... Petitioner/s Versus 1. The State of Bihar through the Commissioner of State Tax, Bihar, Patna having its Office at Vikas Bhawan, Patna-800001. 2. The Commissioner of State Tax, Bihar, Patna. 3. The Deputy Commissioner of State Tax, Samastipur Circle 4. The Central Bank of India through its Branch Manager, Arout Branch, Rosera, Samastipur. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Avinash Kumar, Adv. : Mr. Ajay Kumar Mehta, Adv. For the Respondent/s : Mr. Standing Counsel (11) : Mr. Ravish Chandra, Ac to Sc11 For the Bank : Mr. Ajit Kumar Sinha, Adv. : Ms. Dilkash Khan, Adv. ====================================================== CORAM: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA and HONOURABLE MR. JUSTICE VIKASH KUMAR

ORAL ORDER (Per: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA) 3 27-08-2026

1.

Heard learned counsel for the parties concerned.

2.

The present writ application has been filed by the petitioner for setting aside the show cause notice dated 30.11.2024 in form of GST DRC-01 issued for the financial year 2/4 2020-21, for quashing the impugned ex-parte order dated 26.02.2025 passed by Deputy Commissioner of State Tax, Samastipur Circle in DRC-07 imposing tax, interest and penalty of Rs. 11,19,854 /- , and for unfreezing the bank account of the petitioner at Central Bank, Arout Branch, Rosera, Samastipur.

3.

Learned counsel for the petitioner submits that the petitioner is engaged in the business of brick kiln operated under the name and style of “M/s Akash Bricks Works Devenpura”, having GSTIN No. 10AAOFA9371J1ZA.

4.

Learned counsel for the petitioner further submits that the assessment of tax has been made on the basis of estimation by the Assessing Authority and in an identical matter a Co-ordinate Bench of this Court in M/s King Bricks versus The State of Bihar in C.W.J.C. No. 8948 of 2025 has remanded the matter back to the authorities to pass a fresh order of assessment after granting adequate opportunity of hearing to the petitioner.

5.

Accordingly, submission is that the present writ application is fully covered by the order dated 13.03.2026 passed by Co-ordinate Bench of this Court in M/s King Bricks versus The State of Bihar in C.W.J.C. No. 8948 of 2025. 6. Learned counsel appearing for the State does not 3/4 dispute the aforesaid submissions made by learned counsel for the petitioner and submits that the writ petition may be disposed in the light of the judgment passed by Co-ordinate Bench of this Court in M/s King Bricks versus The State of Bihar.

7.

Having considered the submissions made by the parties and the fact that in similar circumstance a Co-ordinate Bench of this Court has remanded the matter back to the Assessing Authority for passing a fresh order after providing adequate opportunity of hearing to the petitioner, the present writ application is disposed of strictly in terms of the order dated 13.03.2026 passed in C.W.J.C. No. 8948 of 2025 (M/s King Bricks versus The State of Bihar).

8.

Consequently, the impugned show cause dated 30.11.2024, impugned order dated 26.02.2025 are hereby set aside. The matter is remitted back to the Assessing Authority to undertake fresh steps for passing fresh order strictly in accordance with the provisions contained in the Bihar Goods and Services Tax Act, 2017 and in the light of aforesaid judgment after providing adequate opportunity of hearing to the petitioner and thereafter pass a final order within a period of six months from the date of receipt / production of a copy of this order.

4/4

9.

With the aforesaid observation and direction, this writ application is disposed of.

HarshPandey/- (Anil Kumar Sinha, J) ( Vikash Kumar, J) U

Reproduced from the public record of the Patna High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.