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M/S H N M Associates A Partnership Firm vs. The State Of Bihar

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CWJC/12193/2026HC PatnaGSTCNR BRHC01079281202608 September 2026Bench: MR. JUSTICE GIRIJISH 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.12193 of 2026 ====================================================== M/s H N M Associates a Partnership firm having its registered Office at 1st floor, Shashi Niwas, A.G. Colony, Main Road, Police Station- Shastri Nagar, District- Patna through its one of the Partners namely Sri Heera Nath Mishra (Male), aged about 51 years, Son of Shachi Nath Mishra, resident of Flat no. 201B, RSD Complex, Board Colony, CDA Colony, LBS Nagar, Police Station- Shastri Nagar, Patna, Bihar, Pin- 800023. ... ... Petitioner/s Versus 1. The State of Bihar through Additional Chief Secretary, Panchayati Raj Department, Government of Bihar, Patna. 2. The Additional Chief Secretary, Panchayati Raj Department, Government of Bihar, Patna. 3. The District Magistrate, Madhubani. 4. Zila Parishad, Madhubani through the Chief Executive Officer, Zila Parishad, Madhubani. 5. The Deputy Development Commissioner-cum-Chief Executive Officer, Zila Parishad, Madhubani. 6. The District Panchayati Raj Officer, District- Madhubani. 7. The Block Development Officer, Andhratharhi, District- Madhubani. 8. The Block Development Officer, Jhanjharpur, District- Madhubani. 9. The Block Development Offier, Lakhnour, District- Madhubani. 10. The Block Development Officer, Madhepur, District- Madhubani. 11. The Block Development officer, Pandaul, District- Madhubani. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Pravashankar Mishra, Advocate For the State : Mr. Sunil Kumar Mandal, S.C.-3 Mr. Arjun Prasad, A.C. to S.C.-3 For the Respondent/s : Mr. Murari Narain Chaudhary, Advocate ====================================================== CORAM: HONOURABLE MR. JUSTICE GIRIJISH KUMAR

ORAL ORDER 2 08-09-2026 Heard learned counsel for the petitioner and learned counsel appearing for the respondents.

2.

With the consent of learned counsel for both the parties, this writ application is being disposed of at the admission stage itself.

3.

In the present writ application, the petitioner has prayed for grant of the following relief:- 2/3 “a. To issue a Writ in nature of Mandamus commanding the respondents to pay Rs.17,65,000/- (Rs. Seventeen Lac Sixty Five Thousand only) expeditiously along with applicable rate of interest. b. To issue a Writ in nature of Mandamus commanding the respondents to pay amount of Rs.3,17,700/- (Rs Three Lac Seventeen Thousand Seven Hundred only) which is due against the GST paid by the petitioner @ 18% for the service provided. c. To any other relief or reliefs to which the petitioner is entitled in the facts and circumstances of the case.”

4.

During the course of argument, learned counsel for the petitioner submits that the petitioner may be permitted to file a fresh representation before respondent no. 6, namely, the District Panchayati Raj Officer, District-Madhubani, and appropriate direction may be issued to dispose of the same within a fixed time frame, after affording an opportunity of hearing to the petitioner.

5.

To the aforesaid prayer made by learned counsel for the petitioner, learned counsel appearing for the respondents has no objection.

6.

Considering the limited nature of the prayer made by learned counsel for the petitioner, this writ application is disposed of, granting liberty to the petitioner to file a fresh 3/3 representation/application before respondent no. 6, namely, the District Panchayati Raj Officer, District-Madhubani, within fifteen (15) days from today. If such representation/application is filed within the stipulated period, respondent no. 6, namely, the District Panchayati Raj Officer, District-Madhubani, shall dispose of the same within a period of three months from the date of receipt thereof, after affording an opportunity of hearing to the petitioner.

7.

Needless to emphasize that the final order to be passed by respondent no. 6 shall be a reasoned and speaking order.

8.

This Court has not expressed any opinion on the merits of the case, including the maintainability of the writ application.

9.

With the aforesaid observations, directions and liberty granted, this writ application stands disposed of.

10.

All pending interlocutory application(s), if any, shall also stand disposed of.

Neha/- (Girijish 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.