M/s Nasar Enterprises Vs The State of Bihar — GST and Indirect Tax | Patna HC (2026)

M/s Nasar Enterprises Vs The State of Bihar — GST and Indirect Tax | Patna HC (2026)

What the court decided

AI extract

Outcome

Liberty to the petitioner to challenge the appellate order dated 17.3.2025 passed by the Additional Commissioner of State Tax (Appeal), Purnea Division, Purnea, by availing the remedy under Section 112 of the Bihar Goods and Services Tax Act, 2017.

Issue for consideration

Whether a writ of certiorari should issue to quash the appellate order (memo no. 143, dated 17.03.2025) passed by the Additional Commissioner (Appeal), State Tax, Purnea Division, Purnea, which amended the tax amount of the section 73(9) assessment order. +2 more

Ratio / Principle

Liberty was granted to the petitioner to challenge the appellate order dated 17.3.2025 passed by the learned Additional Commissioner of State Tax (Appeal), Purnea Division, Purnea, by availing the statutory appeal remedy under Section 112 of the Bihar Goods and Services Tax Act, 2017.

Key takeaways

Upon the grant of such liberty, the present writ petition stands disposed of.ratio¶26

Detailed headnote1 paragraphs

Bihar GST / Writ disposed with liberty for statutory appeal - Patna High Court (Coram: Mohit Kumar Shah & Arun Kumar Jha, JJ.; order per Mohit Kumar Shah), 29-04-2026, in CWJC No.11923 of 2025 (M/s Nasar Enterprises v. State of Bihar & ors.). The writ petition challenged the appellate order (memo no. 143, dated 17.03.2025, Annexure P/4) of the Additional Commissioner (Appeal), State Tax, Purnea Division, Purnea, in Appeal No. (ARN) AD1008240039187, whereby the appeal was heard and the tax amount of the assessment order dated 27.04.2024 (Annexure P/3) passed by the Assistant Commissioner(Incharge), State Tax, Forbesganj Circle, under section 73(9) of the Bihar Goods and Service Tax Act 2017 for April 2018 to March 2019 was amended; it also sought release of the petitioner's ICICI Bank, Araria account no. 254601001535 placed under lien at the instance of the Joint Commissioner, State Tax, and restraint against coercive recovery. At the outset counsel sought, and the court granted, liberty to challenge the appellate order by availing the remedy under Section 112 of the Bihar Goods and Services Tax Act, 2017; accordingly the writ petition was disposed of.

IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.11923 of 2025

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M/s Nasar Enterprises Azad Nagar, Hospital Road, District- Araria through its Proprietor Syed Jawaid Ahamad, S/o Late Abu Nasar, age about 67 years, gender- Male, resident of Ward No.- 20, Hospital Road, Azad Nagar, Araria, District- Araria- 854311.

... ... Petitioner/s

Versus

The State of Bihar through the Principal Secretary-cum- Commissioner, Department of State Taxes, Government of Bihar, Patna.

The Principal Secretary- cum- Commissioner, Department of State Taxes, Government of Bihar, Patna.

The Additional Commissioner (Appeal), State Tax, Purnea Division, Purnea.

The Joint Commissioner, State Tax, Circle- Forbesganj, District- Araria.

The Assistant Commissioner (Incharge) of State Tax, Forbesganj Circle, District- Araria.

The Branch Manager, ICICI Bank, Branch- Araria, District- Araria (Bihar).

... ... Respondent/s

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Appearance :

For the Petitioner/s : Mr.Lakshmi Kant Tiwary, Adv. For the Respondent/s : Mr.Standing Counsel (11)

====================================================== CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH and HONOURABLE MR. JUSTICE ARUN KUMAR JHA ORAL ORDER

(Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)

2 29-04-2026 The present writ petition has been filed seeking the following reliefs:-

“1(i). Certiorari for quashing the order being memo no. - 143, dated 17.03.2025(Annexure P/4) as passed by the respondent no. 3 the Additional Commissioner (Appeal) State Tax, Purnea Division, Purnea in Appeal No. -

Patna High Court CWJC No.11923 of 2025(2) dt.29-04-2026 2/3

(ARN) AD1008240039187 by which he has heard the appeal of the petitioner and amended the tax amount of the Assessment order dated 27.04.2024 (Annexure P/3), passed by the respondent no. 5 the Assistant Commissioner(Incharge), State Tax, Forbesganj Circle, Purnea which was passed under section 73(9) of the Bihar Goods and Service Tax Act 2017(hereinafter referred to as “the Act”) and communicated vide reference no. ZD1004240333152, dated 27.04.2024 for the period of April 2018 to March 2019.

(ii). Mandamus directing to the respondents no. 4 to 6 to release the bank account of the petitioner bearing Account No. 254601001535 in the bank of respondent no. 6, which has leant by the direction/order of the respondent no. 4.

(iii). Mandamus directing the respondents no. 2 to 5 to be not taken any coercive major against the petitioner and restrain the recovery proceeding of such huge demand raised in this matter.

At the outset, the learned counsel for the petitioner seeks liberty on behalf of the petitioner to challenge the appellate order dated 17.3.2025, passed by the learned Additional Commissioner of State Tax (Appeal), Purnea Division, Purnea, by availing the remedy provided for under Section 112 of the Bihar Goods and Services Tax Act, 2017. Liberty, so sought, is granted.

Patna High Court CWJC No.11923 of 2025(2) dt.29-04-2026 3/3

Accordingly, the present writ petition stands disposed of.

(Mohit Kumar Shah, J)

( Arun Kumar Jha, J)

Ajay/-

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