Anil Kumar @ Anil Singh vs. The State Of Bihar - Patna High Court, 06 August 2026

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.6994 of 2025 ====================================================== Anil Kumar @ Anil Singh S/o Late Bhuvneshwar Singh, Resident of Village- Chitab Khurd, P.O.- Sherghati, P.S. Amas District- Gaya. ... ... Petitioner/s Versus 1. The State of Bihar Through Commissioner, State Tax Department, Bihar. 2. The Joint Commissioner, State Tax, Gaya Circle-I, Gaya. 3. The Assistant Commissioner of State Tax Gaya-1, Magadh, Bihar. 4. The Principal Secretary, Mines and Mineral Department, State of Bihar, Patna. 5. Director, Bihar State Pollution Control Board, Bihar, Patna. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Ashok Kumar Singh For the Respondent/s : Mr. Standing Counsel (11) ====================================================== CORAM: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA and HONOURABLE MR. JUSTICE VIKASH KUMAR

ORAL ORDER (Per: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA) 3 06-08-2026

Heard learned counsel for the parties concerned.

The present writ application has been filed for quashing of the impugned assessment order, dated 30.04.2024, passed under Section 73(9) of the BGST/CGST Act, 2017, along with the summary order in Form GST DRC-07, relating to the assessment year 2018-19. 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 Tata Bricks", having GSTIN 10ASWPK7945E1ZH.

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Learned counsel 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 Coordinate Bench of this Court in M/s King Bricks v. 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.

Accordingly, the submission is that the present writ application is fully covered by the order dated 13.03.2026 passed by the Coordinate Bench of this Court in M/s King Bricks v. State of Bihar in C.W.J.C. No. 8948 of 2025. 6. Learned counsel appearing for the State does not 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 the Coordinate Bench of this Court in M/s King Bricks versus State of Bihar.

Having considered the submissions made by the parties and the fact that in similar circumstance, a Coordinate Bench of this Court has remanded the mater 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 3/3 dated 13.03.2026 passed in C.W.J.C. No. 8948 of 2025 (M/s King Bricks versus State of Bihar).

Consequently, the impugned order dated 30.04.2024 passed under Section 73(9) of the BGST/CGST Act, 2017 along with the summary order in Form GST DRC-07 relating to the assessment year 2018-19 is 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.

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