Azad Enterprises Vs State of Bihar (Patna High Court)
Summary: The Patna High Court considered a writ petition filed by Azad Enterprises challenging the order dated 25.11.2023 passed by the Adjudicating Authority under Section 73(9) of the GST Act and the notice dated 28.03.2025 seeking attachment of the petitioner’s bank account. The dispute concerned the assessment of tax liability for the financial year 2022-23.
The petitioner submitted that it had regularly filed its monthly and quarterly returns. According to the petitioner, the due date for filing the annual return for FY 2022-23 was 31.12.2023. However, the Proper Officer had passed the assessment order under Section 73(9) on 25.11.2023, before expiry of the due date for filing the annual return. The petitioner subsequently filed its annual return on 20.01.2024 and submitted that it could be liable for the applicable late fee, but contended that the assessment order had been passed prematurely.
The State, through learned counsel, accepted that the assessment order had been passed before the due date for filing the petitioner’s annual return.
The Court examined the timing of the assessment and held that, since the due date for filing the annual return was 31.12.2023, the Proper Officer had no authority to assess the petitioner’s tax liability under Section 73(9) before expiry of that date. The Court accordingly set aside the order dated 25.11.2023 imposing tax liability upon the petitioner. :contentReference[oaicite:0]{index=0}
