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Sarvashree Ashirvaad Eent Udyog vs. The State Of Bihar

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CWJC/8119/2026HC PatnaGSTCNR BRHC01040011202615 July 2026Bench: MR. JUSTICE ANIL KUMAR SINHA,MR. JUSTICE VIKASH KUMAR3 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.8119 of 2026 ====================================================== Sarvashree Ashirvaad Eent Udyog having its place of business at Jhanjharpur, Darbhanga Bihar through its proprietor Sanjay Kumar Surana, Male, Aged about 60 Years, Son of Lakshmi Chandra Surana, Resident of Ward No.- 7, Post Office Laukahi, Atri Maharaj Ganj, Atri, Madhubani, Bihar- 847108. ... ... Petitioner/s Versus 1. The State of Bihar through the Principal Secretary cum Commissioner, Commercial Tax Department, Government of Bihar, Patna. 2. The Additional Commissioner of State Tax (Appeal), Darbhanga Division, Bihar. 3. The Assistant Commissioner of State Tax, Jhanjharpur Circle, Darbhanga Division, Bihar. 4. The Deputy Commissioner of State Tax, Jhanjharpur Circle, Darbhanga Division, Bihar. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Shreyash Goyal For the Respondent/s : Mr.Government Pleader (07) ====================================================== CORAM: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA and HONOURABLE MR. JUSTICE VIKASH KUMAR

ORAL ORDER (Per: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA) 2 15-07-2026 The present writ application has filed for quashing Demand Order dated 13.02.2025 whereby a total demand of tax along with interest and penalty amounting to Rs.15,65,830.00 has been raised against the petitioner for the tax period April 2020- March 2021. 2. The petitioner has also prayed for quashing of the orders passed by the authority dated 07.01.2026, 08.01.2026 and 19.03.2026. 2/3

3.

Learned counsel for the petitioner submits that the petitioner is engaged in a business of manufacturing/ sale of Ceramic bricks, flooring blocks, support or filler tiles and building bricks and was given notice on 30.11.2024 on the portal, which did not come to the knowledge of the petitioner. Accordingly, the assessment has been done by the assessing authority on the basis of estimation of purchase of coal by the petitioner.

4.

In identical circumstances, a Co-ordinate Bench of this court in CWJC Case No- 8948 of 2025 (King Bricks vs. is disposed exactly in terms of the order passed by the Co- 3/3 ordinate Bench of this court in the case of King Bricks (supra).

7.

Consequently, the impugned order of assessing authority dated 13.02.2025 and orders of the appellate authority 07.01.2026, 08.01.2026 and 19.03.2026 are, hereby, quashed.

8.

The respondents are hereby directed to undertake fresh steps in accordance with the provision under the Bihar Goods and Services Tax Act, 2017 for assessment of liability of the petitioner firm after providing adequate opportunity of hearing to the petitioner. The final order shall be passed within a maximum period of six months from today.

9.

The 10% of the assessment amount deposited by the petitioner shall remain with the authority till the final outcome of the proceeding.

N.K/- (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.