BharatTaxGST

M/S Heba Printing Works, Mohali Road, Karmali Chak, Nagala vs. The State Of Bihar

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CWJC/440/2025HC PatnaGSTCNR BRHC01001208202508 August 2025Bench: MR. JUSTICE P. B. BAJANTHRI,MR. JUSTICE S. B. P. SINGH3 pages
AI SummaryRemanded

Facts

The petitioner, M/s Heba Printing Works, filed a writ petition before the Patna High Court challenging orders passed by tax authorities. The Assistant Commissioner, State Tax, Patna City West Circle, had passed an order dated February 15, 2024, and a consequential demand notice dated February 19, 2024, under Section 73(9) of the BGST Act, 2017. These orders demanded tax, interest, and penalty totaling Rs. 91,04,531.16 for the financial year 2019-2020. The petitioner's appeal against these orders, filed before the Additional Commissioner (Appeal), Patna East Division, was rejected by an order dated November 22, 2024. The petitioner sought to set aside these orders and the demand notice.

Held

The Court noted that the petitioner has a statutory remedy of appeal before the Appellate Tribunal. While the Appellate Tribunal has not yet been constituted, the Government of India has issued Circular No. 224/18/2024-GST on July 11, 2024, providing certain instructions to taxpayers. The Court permitted the petitioner to avail the benefit of this circular. Consequently, the petitioner was allowed to withdraw the present writ petition, and the writ petition was dismissed as withdrawn. The Court did not decide the merits of the petitioner's challenge to the orders passed by the tax authorities.

Key Issues

1. Whether the petitioner is entitled to have the order dated February 15, 2024, and the consequential demand notice dated February 19, 2024, passed by the Assistant Commissioner, State Tax, under Section 73(9) of the BGST Act, 2017, set aside? 2. Whether the order dated November 22, 2024, passed by the Additional Commissioner (Appeal) rejecting the petitioner's appeal, is liable to be set aside? Petitioner's Contention: The petitioner sought to set aside the impugned orders and demand notice. The judgment does not explicitly record the petitioner's specific arguments beyond seeking relief. Revenue's Contention: The judgment does not explicitly record the revenue's specific arguments. However, the fact that the orders were passed and an appeal was rejected implies the revenue's stance was in support of the demand.

Sections Cited

Section 73(9)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.466 of 2025 ====================================================== M/s Heba Printing Works, Mohali Road, Karmali Chak, Nagala, Patna- 800 008 through its Proprietor namely Prop- Rashid Hussain Aged about 45 years, Male, Son of Late Md. Ashique Hussain, Resident of Sabzibagh, Arya Kumar Road, Bankipore, P.S- Pirbahore, District Patna. ... ... Petitioner/s Versus 1. The State of Bihar through the Additional Chief Secretary, Goods and Service Tax Department, Government of Bihar, Patna. 2. The Commissioner, State Goods and Service Tax Department, Bihar, Patna. 3. The Additional Commissioner, State Taxes (Appeal), Patna East Division, Patna. 4. The Joint Commissioner, State Taxes, Patna City West Circle, Bihar, Patna. 5. The Deputy Commissioner, State Taxes, Patna City West Circle, Bihar, Patna. 6. The Assistant Commissioner, State Taxes, Patna City West Circle, Bihar, Patna. 7. The Assistant Commissioner, State Taxes Central Investigation Bureau, Bihar, Patna. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Ranjeet Kumar, Advocate For the Respondent/s : Mr.Standing Counsel (11) ====================================================== CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI and HONOURABLE MR. JUSTICE S. B. PD. SINGH

ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI) Date : 08-08-2025 In the instant writ petition, the petitioner has prayed for the following relief(s): “That this Civil Writ application is being filed for issuance of appropriate writ/writs, 2/3 direction/directions, order/orders and thereby for grant of following relief to the petitioner:-

1.

For setting the order Dated 15.02.2024 and consequential order dated 19.02.2024 passed by the Assistant Commissioner State Tax, Patna City West Circle, Patna in exercise of juri iction conferred under Section 73(9) of the BGST Act, 2017 whereby tax, interest and penalty of Rs. 91,04,531.16 has been ordered to be payable by the petitioner in Financial year 2019-2020. ii. For setting aside consequential Demand Notice i.e. DRC 07 Dated 19.02.2024 whereby demand of tax, interest and penalty of Rs. 91,04,531.16 has been raised. iii. For setting aside the Order as contained Dated 22.11.2024 contained in Memo No. 749 dated 22.11.2024 passed by the Additional commissioner (Appeal), Patna East Division, Patna in Appeal Case No. GST/PCW-17/2024-25, whereby the appeal filed by the petitioner has been rejected. iv. For any other relief / reliefs for which the petitioner may be deemed entitled too.”

2.

Petitioner has statutory remedy of appeal before the Appellate Tribunal. No doubt, the Appellate Tribunal has not been constituted even to this date, however, Government of India has issued Circular No. 224/18/2024-GST on 11th July, 2024 with certain instruction to the tax payers.

3.

In such circumstance, petitioner is permitted to avail the benefit of Circular No. 224/18/2024-GST notified on 11th July, 2024. 3/3

4.

With the above observation, petitioner is permitted to withdraw the present petition.

5.

The writ petition stands dismissed as withdrawn.

ranjan/- (P. B. Bajanthri, J) (S. B. Pd. Singh, J) AFR/NAFR NAFR CAV DATE NA Uploading Date 12.08.2025 Transmission Date NA

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.