IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.8639 of 2025 ====================================================== M/s Tirupati Sugars Ltd, (GSTIN /ID 10AAACH7896Q1ZZ), P.O. Tin Naraipur, P S Bagaha, District West Champaran PIN 845105, through its Gen- eral Manager and Authorized signatory, namely Arun Kumar, aged about 62 year Male, S/o Late Ranjeet Kumar Maldahiyar, resident of M/s Tirupati Sug- ars Ltd PO Naraipur, P S Bagaha District West Champaran PIN 845105. ... ... Petitioner/s Versus 1. The Union of India, through Chief Commissioner of CGST and C. Ex. Patna-II, 1st Floor, Annexy- Revenue Building, Bir Chand Patel Marg, Patna PIN-800001. 2. The Asst Commissioner of CGST and C. Ex, Division Muzaffarpur, Im- lichatti, Muzaffarpur PIN-842001 3. The Superintendent of CGST and C. Ex, Bettiah Range, Bettiah PIN-845438 ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Viveka Nand, Advocate For the Respondent/s : Additional Solicitor General ====================================================== CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH and HONOURABLE MR. JUSTICE RAJ KUMAR ORAL ORDER (Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH) 2 08-07-2026 The present writ petition has been filed seeking the following reliefs:- “(a) For the issuance of appropriate writ and quashing/ setting aside of the illegal and per- verse Order-in-Original No 67/AC/GST/MUZ/ 24-25 dated 12.02.2025, Vide GSTIN Reference No ZD100225014678P passed by the Asst Commissioner of CGST & C.Ex Division, Muzaffarpur impsoing Patna High Court CWJC No.8639 of 2025(2) dt.08-07-2026 2/2 penalty of Rs. 15,02,187.00 (IGST Rs 6,88,557.00 + CGST 4,06,815.00 + SGST Rs 4,06,815.00) U/s 73 (9) of CGST Act, 2017 and Interest, amounting to Rs. 48,22651.00 (IGST Rs 22,10553.00 + CGST 13,06,049.00 + SGST Rs 13,06,049.00), without fol- lowing the prescribed procedure in this regard and in gross violation of principle of natural justice. (b) For the grant of any other consequen- tial relief/s for which petitioner is found entitled in the eye of law.” 2. At the outset, the learned counsel for the petitioner seeks liberty on behalf of the petitioner to challenge the appellate order dated 12.02.2025 passed by the Assistant Commissioner, Central Goods and Services Tax and Central Excise Division, Muzaffarpur by availing the remedy available under Section 107 of the Central Goods and Services Tax Act, 2017. Liberty, so sought, is granted. 3. Accordingly, the present writ petition stands dis- posed of. GAURAV S./- (Mohit Kumar Shah, J) ( Raj Kumar, J) U