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M/S Satish Kumar Yadav (A Sole Proprietorship Firm) vs. The Union Of INDIA

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CWJC/10829/2025HC PatnaGSTCNR BRHC01061712202510 August 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.10829 of 2025 ====================================================== M/s Satish Kumar Yadav (a Sole Proprietorship Firm) having its registered office at- Ufrail, Maranga, P.S.- Maranga, District- Purnea, Bihar through its Sole Proprietor Mr. Satish Kumar Yadav, aged about 53 years, S/o Nandlal Yadav. ... ... Petitioner/s Versus 1. The Union of India through the Secretary, Ministry of Finance, Department of Revenue, having its office at Room No. 46, North Block, P.O. and P.S. North Block, New Delhi-110001. 2. The Chief Commissioner, CGST and CX, Office at- C.R Building, 1st Floor, Bir Chand Patel Path, Patna, Bihar. 3. The State of Bihar, through Commissioner BGST, New Secretariat, Patna. 4. Joint Commissioner of State Tax, Purnea Circle 2, District- Purnea, Bihar. 5. Deputy Commissioner of State Tax, Purnea Circle 2, District- Purnea, Bihar. 6. Assistant Commissioner of State Tax, Purnea Circle 2, District- Purnea, Bihar. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Anurag Saurav, Advocate For the Respondent/s : Mr. Additional Solicitor General Ms. Shilpi Keshri, Advocate CGST ====================================================== CORAM: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA and HONOURABLE MR. JUSTICE VIKASH KUMAR

ORAL ORDER (Per: HONOURABLE MR. JUSTICE VIKASH KUMAR) 7 10-08-2026 Heard Sri Anurag Saurav, learned counsel for the petitioner and Sri Vivek Prasad, learned G.P-7 for State.

2.

In present writ application the petitioner has prayed for setting aside the show cause notice dated 09.09.2024 issued under Section 73(1) of the Bihar GST Act, 2017 and the consequent order dated 29.112024 passed under Section 73(9) of the Bihar GST Act, on the ground that it has been passed without affording the 2/3 opportunity of hearing and submits that his case is covered by the recent Judgment passed by this Hon’ble Court dated 06.08.2026 passed in CWJC No. 14211 of 2025 (M/s Azad Enterprises Vs. State of Bihar and Ors.).

3.

Learned counsel for the petitioner submits that the period in question is 2023-2024 and as per the terms of Section 44 of Bihar GST Act registered person is required to file its annual return by 31st of December, 2024. It has filed its annual return on 27.12.2024, but before filing of the annual return the Proper Officer has passed the impugned order under Section 73(9) of BGST Act. He further submits that the Proper Officer has an authority to pass the order after 27.12.2024/31.12.2024 whichever is earlier, but without awaiting the due date i.e. 31.12.2024 the Assessing Officer has passed the impugned order and determined the tax.

4.

The due date of filing of annual return for period 2023- 2024 is admitted by the learned counsel appearing for the State. But it has been submitted that against the order passed by the Proper Officer dated 29.11.2024, the petitioner has not preferred any statutory appeal under Section 107 of the Bihar GST Act, 2017 and has filed the present writ application on 04.07.2025 with almost delay of about six months.

5.

Heard the parties and after due consideration of the fact that the last date for submission of final return is 31.12.2024. As per the provision of Section 44 of the Bihar GST Act, 2017, the Proper 3/3 Officer has authority to determine the tax for period 2023-2024 will arise only in case of final return is filed before the due date or the due date itself and not prior to that. From the facts of the present case, it is clear that much before the due date for filing of the final return, the show cause notice was issued to the petitioner and after service of notice the impugned order of assessment under Section 73(9) has been passed by the Proper Officer, which is against the spirit of Section 73 of the Bihar GST Act and is accordingly set aside.

6.

The writ application is allowed and the matter is remanded back to the Proper Officer for initiation of fresh proceeding for determination of tax for period 2023-2024 after giving proper notice and opportunity of hearing to the petitioner. The entire exercise shall be completed by the Proper Officer within a period of three months in accordance with law.

7.

The writ application is allowed with aforesaid directions.

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

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