Asma Automobiles Private Limited Vs State of Bihar (Patna High Court)
Patna High Court Directs GST Refund After Withdrawal of Assessment Order; Patna HC Orders Refund of Recovered GST Amount Due to Withdrawn Tax Assessment; Patna HC Grants Relief in GST Recovery Case Following Withdrawal of DRC-07 Order.
In Asma Automobiles Private Limited Vs State of Bihar, the petitioner challenged the order dated 12.12.2020 issued under Section 73 of the Bihar Goods and Services Tax Act, 2017 in Form GST DRC-07 for October 2020. The order levied tax of ₹42,20,966 each under CGST and SGST, totaling ₹84,41,932, on the ground of non-filing of GSTR-3B returns. The petitioner contended that the return in Form GSTR-3B had subsequently been filed on 31.12.2020 along with payment of tax and late fee within the statutory period under Section 62(2) of the Act. The petitioner also sought refund of the recovered amount and challenged service of the order only through the GST portal without other modes prescribed under Section 169 of the Act.
During the hearing, senior counsel for the petitioner submitted that the assessment order for the relevant period had already been withdrawn. Considering this submission, the Patna High Court directed that if the assessment order had indeed been withdrawn, any amount recovered from the petitioner should be refunded in case it had not already been credited back. The writ petition was accordingly disposed of.
