M/S Heba Printing Works v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.568 of 2025 ====================================================== M/s Heba Printing Works Mohali Road, Karmali Chak, Nagala, Patna800008 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 ====================================================== 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, direction/directions, order/orders and thereby for grant

Patna High Court CWJC No.568 of 2025 dt.08-08-2025 2/3 of following relief to the petitioner:- i. For setting aside the Final Audit Report (ADT-02) contained in Ref. No. 2277 Dated 25.10.2023 issued the signature of Dy. Commissioner State Taxes, Patna City East Circle, Patna City, Patna whereby tax Rs. 46,95,046.00 and interest Rs. 37,85,622.00 has been found to be payable by the petitioner in the financial year 2018-19 and recommendation has been made to initiate proceeding in accordance with law.

ii. For setting aside order contained in Process No. 2434 Dated 04.11.2023 and consequential DRC 01 Dated 04.11.2023 issued by the Assistant Commissioner State Tax, Patna City West Circle, Patna under Section 73(1) of the BGST Act, 2017 whereby the petitioner was asked to pay Tax, Interest and Penalty of Rs. 11967616 or answer on or before 04.12.2023.

iii. For setting the order contained in Process No. 6018 Dated 29.03.2024 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. 12416532.00 has been ordered to be payable by the petitioner.

iv. For setting aside consequential Demand Notice i.e. DRC 07 Dated 30.03.2024 whereby demand tax, interest and penalty of Rs. 12416532.00 has been raised.

v. For setting aside the Order as contained in Memo No. 752 Dated 22.11.2024 passed by Additional Commissioner 9(Appeal), Patna East Division, Patna in Appeal Case No. GST/PCW-25/2024-25 whereby the appeal filed by the petitioner has been rejected. vi. For any other relief / reliefs for which the

Patna High Court CWJC No.568 of 2025 dt.08-08-2025 3/3 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 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