High Court of Patna
Umagaurav (P.) Ltd. v. State of Bihar
CIVIL WRIT JURISDICTION CASE NO. 4914 OF 2026
The ruling in brief
Challenge to ex parte GST demand failed where SCN and reminders were issued through portal and registered e-mail, containing specific ITC mismatch figures; petitioner neither categorically denied e-mail receipt nor disclosed correct GSTR-2A ITC, and bare allegations of non-service and denial of hearing lacked credibility.
Writ challenging ex parte DRC-07 demand was not maintainable where petitioner failed to avail statutory appeal, voluntarily undertook to pay dues and issued post-dated cheques to secure de-attachment, later dishonoured; having benefited from de-attachment without protest or duress, petitioner was estopped and lacked bona fides to invoke Article 226
Provisions considered
Section 169, read with sections 73 and 75, of Central Goods and Services Tax Act, 2017/Bihar Goods and Services Tax Act, 2017 - Rule 142 of Central Goods and Services Tax Rules, 2017/Bihar Goods and Services Tax Rules, 2017; Section 79, read with section 107, of Central Goods and Services Tax Act, 2017/Bihar Goods and Services Tax Act, 2017 - Article 226 of Constitution of India
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.