Patna High Court
M/S Amit Books vs The State Of Bihar on 6 May, 2025
Author: P. B. Bajanthri
Bench: P. B. Bajanthri
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.1411 of 2025
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M/s Amit Books a proprietary concern having its office at Adwashi Colony
near Vaishali House, P.S.- Gulzarbagh, District- Patna, through its proprietor
Amit Kumar Singh, male, aged about 42 years son of Pritam Kumar Singh,
resident of Tekari Road, near Shiv temple, P.S.- Sultanganj, District- Patna.
... ... Petitioner/s
Versus
1. The State of Bihar through the Principal Secretary, State Tax, Bihar, Patna
having its office at Vikas Bhawan, Patna.
2. The Principal Secretary cum Commissioner, Department of State Taxes,
Government of Bihar, Patna.
3. The Additional Commissioner of State Tax (Appeal), Patna Eastern
Division, Patna.
4. The Deputy Commissioner of State Tax, Kadamkuan Circle, Patna.
5. The Union of India through the Secretary, Finance Department, Government
of India, New Delhi.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mrs.Shubhangi Pandey, Advocate
For the Respondent/s : Mr. Anshuman Singh Sr. SC, CGST&CX
Mr. Amarjeet, Advocate
For the State : Mr. Vivek Prasad, GP-7
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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 : 06-05-2025
In the instant writ petition, the petitioner has prayed for
the following relief(s):-
"I. For issuance of an appropriate writ in nature
of Certiorari to quashed the show cause notice vide
Reference no. ZD101223030598S dated 23/12/2023 for
tax, interest and penalty under section 73(9) of Bihar
Goods and Service Tax Act, 2017/Central Goods and
Service Tax Act, 2017 (hereinafter referred as 'GST Act')
for the period 2018-19 in Form DRC-01 and reminder
Patna High Court CWJC No.1411 of 2025 dt.06-05-2025
2/3
notice vide Reference no. ZD1001240079520 dated
10/01/2024
.
II. For issuance of an appropriate writ in the
nature of Certiorari or any other appropriate writ
directing upon the respondent/s to quash/set aside the
notice dated 20/04/2024 (Annexure-P/1) passed by the
Deputy Commissioner of State Tax, Kadamkuan Circle,
Patna under GST (Respondent no.4), in Form of DRC-07
under section 73(9) of GST Act for the period of 2018-
III. For issuance of an appropriate writ in the
nature of Mandamus or any other appropriate writ
directing upon the concern respondent to quash the
demand order dated 20/04/2024 (Annexure-P/1) passed
by the Deputy Commissioner of State Tax, Kadamkuan
Circle, Patna under GST (Respondent no.4), in Form of
DRC-07 under section 73(9) of GST Act for the period of
2018-19.
IV. Alternatively, for issuance of an appropriate
writ to quash/set aside the order dated 04/09/2024
bearing Appeal Case no. GST/PK-21/2024-25 period-
2018-19 contained in memo no. 508 dated 04/09/2024
passed by the Additional Commissioner of State Tax
(Appeal), Patna Eastern Division, Patna and restore the
appeal before the Appellate Authority.
V. For any other writ or writs and/or order or
orders or/and direction or directions as this Hon'ble Court
deem fit and proper in law and equity and costs of and
incidental to thereto."
2. Learned counsel for the petitioner submitted that the
petitioner has not been provided ample opportunity of defending
his case before the adjudicating authority. On this issue, learned
counsel for the petitioner has relied on a co-ordinate bench
decision in the case of M/s Barhonia Engicon Private Limited
Vs. The State of Bihar & Ors (CWJC No. 4180 of 2024), M/s
S.P. Singla Constructions Pvt. Ltd Vs. Union of India and
Patna High Court CWJC No.1411 of 2025 dt.06-05-2025
(CWJC No. 15748 of 2024) and Shree Ram Sales LLP Vs. the
State of Bihar (CWJC No. 2768 of 2025). The same is not
disputed by the learned counsel for the respondents.
3. In the light of these facts and circumstances, the
present writ petition stands allowed in part in terms of the
coordinate bench decisions, and orders dated 23.12.2023,
20.04.2024 and 04.09.2024 stands set aside. Adjudicating
Authority-Deputy Commissioner of State Tax, Kadamkuan
Circle, Patna-4th respondent, is hereby directed to issue a fresh
show cause notice in seeking petitioner's explanation and
thereafter provide personal hearing and decide the matter within
a period of six months from the date of receipt/production of a
copy of this order.
4. Accordingly, writ petition stands allowed in part.
(P. B. Bajanthri, J)
(S. B. Pd. Singh, J)
ranjan/-
AFR/NAFR NAFR
CAV DATE NA
Uploading Date 07.05.2025
Transmission Date NA
