Authority: Patna High Court (Hon’ble Mr. Justice Mohit Kumar Shah and Hon’ble Mr. Justice Raj Kumar)

Order Date: 08-07-2026

Case Overview

  • Petitioner: M/s Royal Bricks Works, proprietorship firm (GSTIN‑10ABMPU7823L1Z8), represented by Advocate Manish Kumar.
  • Respondents: Union of India (Finance Secretary, Dept. of Revenue), Ministry of Finance (Director, CBIC), State of Bihar (Principal Secretary, State Tax; Principal Secretary cum Commissioner, Dept. of State Taxes; Deputy Commissioner of State Tax, Jamui Circle; Assistant Commissioner of State Tax, Jamui Circle).
  • Petition sought quashing of: (i) Show‑cause notice dated 02‑12‑2023 and demand order dated 29‑04‑2024 issued without digital signatures, violating Rule 26(3) BGST/CGST Act and Instruction 04/2023; (ii) Demand order dated 29‑08‑2024 under Section 73(9) demanding ₹11,13,212 each under BGST and CGST (total ₹22,26,424) for FY 2018‑19, alleged to be passed without a personal hearing, violating Section 75(4) and natural justice; (iii) Demand order dated 29‑04‑2024 alleged time‑barred under Sections 73(9) & (10); (iv) Notification No.56/2023 CT extending time limit under Section 73(10) without GST Council recommendation, claimed unjustified; (v) Show‑cause notice and demand order issued without preshow‑cause notice under ASMT‑10 Section 61, violating natural justice.
  • Reliefs sought: issuance of writ of certiorari or other appropriate writs to quash the notices, demand orders, and the extension notification; and liberty to challenge the 29‑04‑2024 order under Section 107 of Bihar GST Act.

Final Outcome

  • The Court granted the petitioner liberty to file an appeal against the Assistant Commissioner’s order dated 29‑04‑2024 under Section 107 of the Bihar Goods and Services Tax Act, 2017.
  • The writ petition was disposed of without granting the substantive reliefs sought.

Topics: GST Litigation, Tax Procedure