High Court of Patna6 August 2026

Azad Enterprises v. State of Bihar

For assesseeRemanded

CIVIL WRIT JURISDICTION CASE NO.14211 OF 2025

The ruling in brief

Where Proper Officer issued order determining tax liability and attached bank account for FY 2022-23 before due date for annual return had expired, such premature adjudication was without authority and impugned order was set aside, requiring fresh proceedings to be initiated only after due date for filing annual return had passed

Provisions considered

Section 73, read with section 44, of Central Goods and Services Tax Act, 2017/Bihar Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

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For assesseeRemanded

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Related rulings

Delhi High Court25 Sept 2026

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Jaiwanti v. Union of India

GSTAT Raipur24 Sept 2026

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For assesseeRemanded

Azad Enterprises v. State of Bihar

The ruling in brief

Provisions considered

Azad Enterprises v. State of Bihar

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Arup Datta v. State of West Bengal