Patna High Court
M/S Heba Printing Works vs The State Of Bihar on 8 August, 2025
Author: P. B. Bajanthri
Bench: P. B. Bajanthri
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.450 of 2025
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M/s Heba Printing Works Mohali Road, Karmali Chak, Nagala, Patna-
800008 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
Services Tax Department, Government of Bihar, Patna.
2. The Commissioner, State Goods and Services 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
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Appearance :
For the Petitioner/s : Mr.Ranjeet Kumar, Advocate
For the Respondent/s : Mr.Standing Counsel (11)
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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,
direction/directions, order/orders and thereby for grant
of following relief to the petitioner:-
Patna High Court CWJC No.450 of 2025 dt.08-08-2025
2/3
i. 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 jurisdiction conferred
under Section 73(9) of the BGST Act, 2017 whereby
tax, interest and penalty of Rs. 1,31,93,858.02 has been
ordered to be payable by the petitioner in Financial
year 2020-2021.
ii. For setting aside consequential Demand
Notice i.e. DRC 07 Dated 19.02.2024 whereby demand
of tax, interest and penalty of Rs. 1,31,93,858.02 has
been raised.
iii. For setting aside the Order as contained
Dated 22.11.2024 contained in Memo No. 750 dated
22.11.2024
passed by the Additional commissioner
(Appeal), Patna East Division, Patna in Appeal Case
No. GST/PCW-18/2024-25, 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.
4. With the above observation, petitioner is permitted to
Patna High Court CWJC No.450 of 2025 dt.08-08-2025
withdraw the present petition.
5. The writ petition stands dismissed as withdrawn.
(P. B. Bajanthri, J)
(S. B. Pd. Singh, J)
ranjan/-
AFR/NAFR NAFR
CAV DATE NA
Uploading Date 12.08.2025
Transmission Date NA
