The court emphasized compliance with statutory requirements for tax liability determination, despite the petitioner’s claims of non-registration.

CORAM: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD and HONOURABLE MR. JUSTICE SOURENDRA PANDEY ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD)

2 24-12-2025 Re: I.A. No. 01 of 2025 While learned counsel for the petitioner submits that the show-cause notices issued against the petitioner were without jurisdiction and the petitioner cannot be fastened with the tax liability for the financial year 2018-19 and 2019- January, 2020 during which the petitioner's firm was not even registered under the GST law, learned counsel for the State submits that there are sufficient evidences available with the respondent-authorities that during this period the petitioner was rendering his services as a contractor and he had been awarded several works under the Chief Minister’s Seven Nishchay Scheme, but he had not taken registration.

2. Further, while it is the contention of the learned counsel for the petitioner that the Respondent No. 2 has failed to comply with the mandatory requirements under Section 75(4) of the CGST/BGST Act, 2017 , and there is a complete denial of an opportunity of hearing to the petitioner, learned counsel for the State submits that the petitioner was served with the notices by publishing the notices on the GST portal and the registered mobile number.

3. In these circumstances, since the matter becomes contentious, we direct the State to file a comprehensive affidavit.

4. I.A. No. 01 of 2025 has been filed seeking amendments to the writ petition in order to challenge the certificate proceeding initiated against the petitioner before the respondent no. 3. The amendment application is not opposed and it is formal in nature, hence we allow it. The prayer made therein and the pleadings made therein shall form part and parcel of the writ petition.

5. Till next hearing of the matter, we are of the opinion that the petitioner should appear before the Certificate Officer and file his show-cause/objection in terms of Section 9 of the Bihar and Orissa Public Demands Recovery Act, 1914 .

However, till next hearing of the matter before this court, the Certificate Officer shall not pass any coercive order.

6. I.A. No. 01 of 2025 stands allowed.

Re: C.W.J.C. No. 16443 of 2025

7. List this case on 22.01.2026, under appropriate heading maintaining its position.

(Rajeev Ranjan Prasad, J)