M/S Sharma Cement Agency vs. The State Of Bihar - Patna High Court, 27 August 2026

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.6960 of 2025 ====================================================== M/S Sharma Cement Agency through its proprietor Rakesh Ranjan, male aged about 44 years, Son of Umesh Prasad Verma, resident of BABAN BIGHA, Main Road, near Shiv Mandir, Kanhauli, BINSHUDUTT, P.O. and P.S.- Mushahari, District - Muzaffarpur. ... ... Petitioner/s Versus 1. The State of Bihar through the Commissioner of State Taxes, New Secretariat, Patna. 2. The Joint Commissioner of State Taxes, East Circle Muzaffarpur. 3. The Additional Commissioner (Appeal) of Tirhut Commissionery, Muzaffarpur. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Alok Kumar Shahi, Adv. For the Respondent/s : A.C. to SC-11 ====================================================== 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

The petitioner has filed the present writ application for setting aside the order of assessment dated 13.12.2023 passed by the Adjudicating Authority and the order dated 12.12.2024 passed by the Appellate Authority. The petitioner has also prayed for quashing of the demand as DRC-07 dated 13.12.2023. 2. Learned counsel for the petitioner submits that the order passed by the Adjudicating Authority as well as the Appellate Authority is patently erroneous inasmuch as the petitioner has been assessed by GST authority on the basis of 2/3 turnover and ITC of VAT period. The liability imposed upon the petitioner by the Adjudicating Authority and the Appellate Authority is wholly illegal.

Learned counsel for the State submits that a detailed order has been passed by the Adjudicating Authority as well as the Appellate Authority and the petitioner during course of hearing before the Appellate Authority failed to produce the evidence regarding his claim. The dispute can well be adjudicated and appreciated by the Tribunal but the petitioner without approaching the Tribunal has filed the present writ application.

Having regard to the submission made by the parties and taking into consideration the nature of dispute and the order passed by the authorities, we deem it expedient to dispose this writ application with liberty to the petitioner to file an appeal before the Tribunal which has already been constituted and is functional.

Accordingly, this writ application is disposed with liberty to the petitioner to file an appeal before the Tribunal and it is made clear that an appeal is filed within a period of three weeks. The same shall be considered by the Tribunal on its merit without going into the question of delay. It is expected that 3/3 the Tribunal shall dispose the appeal filed by the petitioner within a maximum period of three months from the date of receipt of this order.

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