TaxTMI 
TaxTMI 
2025 (11) TMI 482
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....on has been listed under heading 'For Orders on Petition' for hearing of the petition seeking grant of stay over the demand/recovery notice dated 04.01.2024 and 18.01.2024 issued by Respondent No. 3, with the consent of the parties, we have heard the writ application itself for final hearing and disposal of the same. 3. The petitioner in the present writ application has prayed for the following reliefs:- "i. For issuance of writ in the nature of certiorari or any other appropriate writ or direction against the order reference no. ZD1005250170526 (APL-04) dated 21-05-2025 (Anx-P/9) passed by Learned Appellate Court of learned Additional Commissioner of state tax (Appeals), Commercial Tax Department, Patna West Circle, Danapur (1)....
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....w Section 20 of IGST Act, 2017, because order issued by Learned appellate Authority dated 21.05.2025 is defective itself, because order issued beyond the show case notice and submission made by applicant is neither considered nor discussed, where under the refunded amount of Rs. 57,18,156/- for the period April 2022 to March 2023 paid to the Petitioner towards Input Tar Credit has been directed to be recovered together with interest and penalty of Rs. 23,97,255/-on the ground of modus operandi, v. To issue an appropriate writ/order/direction in the nature of Mandamus directing the Respondent authorities not to take any coercive / precipitative action against the Petitioner because until the finality with respect to the issue in han....
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....e, until disposal of the appeal as mentioned above, the order dated 03.08.2024 (Anx-P/8 series) passed by Respondent No. 3 under Section 73(9) of Bihar GST Act 2017 r/w Section 20 of IGST Act, 2017 whereby and whereunder the refund amount of Rs. 28,40,366/- for the period April 2023 to September 2023 paid to the Petitioner towards Input Tax Credit has been directed to be recovered together with interest and penalty of Rs. 8,11,609/- on the ground of modus operandi; (iii) To issue an appropriate writ/order/direction in the nature Mandamus directing the Respondents to keep in abeyance, until disposal of the appeal as mentioned above, the order dated of 05.09.2024 (Anx-P/9 series) passed by Respondent No. 2 under Section 73(9) of Biha....
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....ices Tax Act, 2017 (hereinafter referred to as the 'BGST Act, 2017') read with Section 20 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as the 'IGST Act, 2016'), the petitioner only prayed for keeping the said order in abeyance until disposal of the appeal. With regard to the order dated 05.09.2024 (Annexure 'P/9 Series'), again similar relief was prayed for. It is evident that the orders as contained in Annexure 'P/8 Series' and Annexure 'P/9 Series' were not under challenge in CWJC No. 16656 of 2024. 7. Now that the appeal preferred by the petitioner has been disposed of by the Appellate Authority as per direction of this Court contained in its order dated 27.02.2025 passed in CWJC No. 16656 of 2024, the p....
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....rit application as it would be barred by the principle of constructive res judicata. The petitioner had an opportunity to challenge those orders in the earlier round of litigation but the petitioner had not challenged those orders. 11. Having heard learned counsel for the petitioner and learned SC-11 for the State, we are of the considered opinion that as against the Order Reference No. ZD1005250170526 dated 21.05.2025 (Annexure 'P/9') passed by the Appellate Authority i.e. the Additional Commissioner of State Tax, Danapur-1, Patna West, Bihar, the petitioner has got a remedy of second appeal under Section 112 of the BGST Act, 2017. 12. Learned SC-11 has submitted that presently, the GST Tribunal is not duly constituted but keeping in....