IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.7566 of 2025 ====================================================== M/s. Pawan Int. Udyog through its Proprietor Krishnadeo Prasad Yadav, Male, aged about 59 years, Son of Hari Yadav, Resident of Temple Kandopur, Adampur, Nalanda, Bihar 803109. ... ... Petitioner/s Versus 1. The State of Bihar through the Commissioner of State Taxes, Bihar, Office of the Commissioner of State Taxes, 2nd Floor, Vikas Bhawan, Bailey Road, Patna, Bihar. 2. The Joint Commissioner, State Taxes, Bihar Sharif, Office of the Joint Commissioner, Circle Bihar Sharif, Commercial Taxes Building, Near Old Bus Stand, Bihar Sharif, Nalanda, Bihar. 3. The Deputy Commissioner, State Taxes, Bihar Sharif, Office of the Deputy Commissioner, Circle Bihar Sharif, Commercial Taxes Building, Near Old Bus Stand, Bihar Sharif, Nalanda, Bihar. 4. The Assistant Commissioner, State Taxes, Bihar Sharif, Office of the Assistant Commissioner, Circle Bihar Sharif, Commercial Taxes Building, Near Old Bus Stand, Bihar Sharif, Nalanda, Bihar. 5. The Branch Manager, Punjab National Bank, Giriyak, Distt. Nalanda (Bihar), Bihar-803109. 6. The Branch Manager, Dakshin Bihar Gramin Bank (DBGB), Giriyak, Distt. Nalanda (Bihar), Bihar-803109. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Harsh Kaushal, Advocate For the State : Ms. Roona, AC to GP-7 For Respondent No.5 : Mr. Mritunjay Kumar Singh, Advocate Mr. Ram Ganesh, Advocate For the Respondent No.6: Mr. Kumari Rashmi, Advocate ====================================================== CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH and HONOURABLE MR. JUSTICE ARUN KUMAR JHA ORAL ORDER (Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH) 5 08-04-2026 The present writ petition has been filed seeking the following reliefs:- “(i) For quashing the freezing order dated contained in Ref No. 892 Dated 06.12.2024, passed under Section 79 Patna High Court CWJC No.7566 of 2025(5) dt.08-04-2026 2/3 of the Bihar Goods and Services Tax Act, 2017, as being arbitrary, excessive, and disproportionate. The freezing order was issued without adherence to mandatory statutory prerequisites, including prior notice, risk assessment, and the opportunity for the Petitioner to present a defense, contravening the principles of natural justice and proportionality. Such premature coercive action has resulted in irreparable financial harm, business disruptions, and an unjust deprivation of the Petitioner's fundamental rights under Articles 14, 19(1) (g), and 21 of the Constitution of India as well as constitutional right flowing from Article 301 of the constitution of India. (ii) Direct the Respondents to immediately de-freeze the Petitioner's bank Account No 0677000100038132, PNB Giriyak branch and OD Account No.71449300000464, 71449300000552, 71449300000516, 71442100000286 at Dakshin Gramin Bank Giriyak, as the freezing was disproportionate and unsupported by factual evidence or legal justification. The Respondents failed to consider material submissions and operational realities, including moisture-related wastage, diversity in brick grades, and actual sales records, which were ignored in favor of arbitrary assumptions. The de-freezing of the account is essential to restore the Petitioner’s access to financial resources and business operations, thereby safeguarding the livelihoods of employees, dependents, and stakeholder's dependent on the Petitioner's enterprise. (iii) To hold and declare the freezing order procedurally flawed and legally unsustainable, given that the Respondents relied on generalized benchmarks and speculative calculations, disregarding statutory norms and the Petitioner's specific business dynamics. The Respondents failed to fulfill the statutory prerequisites mandated under Section 79 of the Bihar GST Act, including conducting a risk assessment and issuing reasoned justifications, thereby breaching the principles of equity, fairness, and natural justice. Judicial Patna High Court CWJC No.7566 of 2025(5) dt.08-04-2026 3/3 intervention is necessary to set aside such arbitrary administrative action and ensure adherence to statutory obligations by the Respondents in future proceedings.” 2. The learned counsel for the respondent-State as also the learned counsel for the petitioner have jointly submitted that the order dated 25.04.2024 passed by the Joint Commissioner State Tax, Biharsharif Circle in Case No.13 of 2024-25 (page No.48 to 50 of the present writ petition) has already been quashed today by a separate order passed in one another case of the petitioner bearing CWJC No.7565 of 2025, hence the consequential action taken by the respondents have been rendered null and void, thus the present writ petition has become infructuous. 3. In view of the aforesaid, the present writ petition stands disposed off. kanchan/- (Mohit Kumar Shah, J) ( Arun Kumar Jha, J) U