Asma Automobiles Private Limited Vs State of Bihar (Patna High Court)
The Patna High Court considered a writ petition challenging an assessment order issued in Form GST DRC-07 under Section 73 of the Bihar Goods and Services Tax Act, 2017 for September 2019. The petitioner sought quashing of the order, refund of the tax recovered by debit to the electronic credit ledger, and challenged the service of the order and summary of the show cause notice only through the GST portal.
During the hearing, the petitioner submitted that the assessment order dated 07.08.2019/11.11.2019 passed by the Assistant Commissioner of State Tax, Purnea Circle, for September 2019 had already been withdrawn. The petitioner therefore requested a direction for refund of the amount recovered, if it had not already been automatically credited.
Taking note of this submission, the High Court disposed of the writ petition with a direction that if the assessment order had in fact been withdrawn, any amount recovered pursuant to that order should be refunded to the petitioner, provided the amount had not already been credited.
The Court also permitted the petitioner to file a physical refund application within two weeks. The writ petition was accordingly disposed of.
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT
