SR Electricals VS State of Bihar

The petitioner seeks relief through a writ of mandamus or any suitable writ to invalidate the summary best-judgment assessment orders dated 14.09.2019 and 12.10.2019 under Section 62 of the CGST Act, 2017 for July 2019 and August 2019, and consequentially, to revoke the recovery notices dated 04.03.2020 issued in Form DRC-13 to Respondents No. 4 and 5 under Section 79 of the CGST Act, 2017. These recovery actions were temporarily suspended based on the directive of the Office of the Advocate General, Bihar, dated 17th March 2020.

Furthermore, the petitioner seeks a writ of mandamus to compel the respondents to refund Rs.59,810/- and any similar amounts deducted from the Electronic Cash ledger of the petitioner as CGST/SGST subsequent to the assessment order dated 14.04.2019 for July 2019, fiscal year 2019-20.

Additionally, the petitioner demands a refund of Rs.4,66,750/-, paid under protest to reactivate their bank account, following instructions from the respondent to lift bank attachments related to July 2019 for fiscal year 2019-20. Similarly, the petitioner seeks a refund of Rs.4,09,546/-, also paid under protest to reinstate their bank account, following instructions from the respondent to lift bank attachments related to August 2019 for fiscal year 2019-20.

Finally, the petitioner requests the issuance of an appropriate writ directing the respondents to adjust the relevant amounts and conduct a reassessment.

The petitioner seeks relief through various writs against actions taken by the respondents under the Central Goods and Services Tax Act, 2017 (CGST Act). The summary best-judgment assessment orders dated 14.09.2019 & 12.10.2019 for the months of July 2019 and August 2019 respectively, along with subsequent recovery notices dated 04.03.2020, are challenged. These assessments and recovery notices are contested on the basis of alleged irregularities and excessive payments made by the petitioner. Additionally, the petitioner seeks refunds of specific amounts paid under protest to enable the functional restoration of their bank accounts. These payments were made following instructions from the respondents for revoking bank attachments related to tax liabilities for the mentioned periods.

The petitioner also contests the excessive amounts deposited against their monthly tax liabilities for July and August 2019. It is argued that the petitioner paid amounts in excess of the actual liabilities, including late fines and interest, and that subsequent notices demanding additional payments were unjustified. The petitioner alleges that the respondent had already assessed the tax liabilities for these periods under Section 62 of the CGST Act, which led to the issuance of summary best-judgment assessment orders. Furthermore, the petitioner contends that their delayed filing of GSTR-3B for the respective months resulted in additional demands for interest, which they had already paid.

In summary, the petitioner requests the court to issue appropriate writs to quash the assessment orders, refund excessive payments made under protest, and adjust the amounts deposited against tax liabilities for July and August 2019. These requests are based on allegations of irregularities, excessive payments, and unjust demands made by the respondents under the CGST Act.

The petitioner seeks various reliefs through this application to the court:

1. Quashing of Summary Best-Judgment Assessment Orders: The petitioner requests the court to issue a writ of mandamus or any other appropriate writ to invalidate the summary best-judgment assessment orders dated 14.09.2019 & 12.10.2019 passed under Section 62 of the CGST Act, 2017 for the Months of July 2019 and August 2019, along with the recovery notices dated 04.03.2020 issued in Form DRC-13 to Respondents No. 4 and 5, under Section 79 of the CGST Act, 2017. These assessments are contested on the grounds of legality and fairness.

2. Refund of Excess Payments: The petitioner demands a writ of mandamus directing the Respondents to refund the sum of Rs.59,810/-, and any additional amount recovered from the Electronic Cash ledger of the petitioner as CGST/SGST after the assessment order dated 14.04.2019 in relation to July 2019 for F.Y. 2019-20.

3. Refund of Payments Made Under Protest: The petitioner seeks a mandamus for the refund of Rs.4,66,750/- and Rs.4,09,546/-, which were paid under protest to restore the functionality of the petitioner’s bank account, following instructions by the respondents for revoking bank attachments related to July 2019 and August 2019 for F.Y. 2019-20.

4. Adjustment of Excess Deposits: The petitioner requests an appropriate writ directing the respondents to adjust the excess amount deposited against the monthly tax liability for July 2019 and August 2019. The petitioner contends that an excess amount was paid against the actual liability, and adjustments are necessary considering the payments made and returns filed.

5. Fresh Assessment Order: The petitioner urges the court to direct the respondents to pass fresh assessment orders for the period until February 2020 if any additional liability/discrepancy is found after scrutiny of the returns filed under section 61. The petitioner asserts that all monthly returns have been filed, and there is no outstanding liability till February 2020.

6. Prevention of Coercive Steps: Lastly, the petitioner seeks appropriate directions, including a writ of mandamus, preventing the respondents from taking any coercive steps, including attachment of the petitioner’s assets, until the resolution of the present writ application.

In summary, the petitioner is challenging the legality and fairness of assessment orders, seeking refunds of excess payments made, adjustment of deposited amounts, issuance of fresh assessment orders, and prevention of coercive measures by the respondents until the resolution of the case.

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