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69 judgments · newest first · showing 1–69
M/s Diwakar Construction, through its proprietor, filed a writ petition in the Patna High Court challenging two orders: (i) the dismissal of its GST appeal at the admission stage by the Additional Commissioner of State Tax (Appeal) on the ground of delay, and (ii) the imposition of interest and …
M/S Kumhrar Roadways filed a writ petition in the Patna High Court challenging a tax demand of ₹41,12,301.60 for FY 2019‑20 issued under Section 73(9) of the Bihar GST Act, a show‑cause notice alleging turnover suppression under Section 73(1), and an order rejecting its appeal on the ground of delay …
The petitioner, Bibi Chaman Ara, filed a writ petition challenging a Show Cause Notice dated 12-10-2022 and the subsequent cancellation of her GST registration (GSTIN 10EDXPA5388B1ZM) issued by the Assistant Commissioner of State Tax, Kishanganj, and the Joint Commissioner. She also sought to set …
M/s Sudhir Kumar, a GST-registered proprietor, filed a writ petition challenging the cancellation of its GST registration and an appellate order, alleging denial of a hearing and violation of natural justice. The petitioner sought quashing of the appellate order dated 16.07.2025, the show‑cause …
The petitioner, Shree Someshwarnath Construction Office, challenged the cancellation of its GST registration (GSTIN 10ADZFS4369J1ZF) dated 05.07.2023, alleging violation of natural justice and lack of a speaking order. It sought a mandamus to restore the registration, quash the cancellation order, …
M/S Shree Jagdamba Enterprises filed a writ petition challenging demand orders for the 2023-24 period issued by Bihar tax authorities, alleging they were passed without a personal hearing notice, violating Section 75(4) of the Bihar GST Act and principles of natural justice. The petitioner also …
The petitioner, Bhardwaj Construction, challenged an order under Section 73 of the Bihar GST Act that disallowed input tax credit on the ground that the invoices were claimed beyond the period prescribed in Section 16(4) of the BGST Act. The petitioner relied on a 2024 GST circular and the …
M/s Bhardwaj Construction challenged an order passed under Section 73 of the Bihar GST Act that disallowed input tax credit (ITC) on the ground that the invoices were beyond the period prescribed in Section 16(4) of the BGST Act. The petitioner relied on a 2024 GST circular which, in view of the …
M/s Abhimanu Paswan filed a writ petition in the Patna High Court seeking to set aside a 31 July 2024 order dismissing its appeal on limitation grounds and a 10 October 2019 ex‑parte order cancelling its GST registration without hearing. The petitioner also sought a mandamus directing restoration of …
M/s Dynamic Awas Private Ltd filed a writ petition in the Patna High Court challenging ex‑parte orders dated 28‑04‑2024 that imposed CGST, SGST, interest and penalties of over Rs 2 crore, alleging that the assessing authority ignored documents on the GST portal and acted on a presumption. The …
Asma Automobiles Pvt. Ltd. filed a writ petition challenging a GST assessment order dated 11‑Nov‑2019 issued by the Assistant Commissioner of State Tax, Purnea, on the ground that the order was served only on the portal, violating Section 169 of the Bihar GST Act, and that it amounted to double …
Raunak Enterprises filed a writ petition challenging the cancellation of its GST registration by the Joint Commissioner, who claimed the declared place of business was non‑existent, and the rejection of its appeal by the Additional Commissioner on grounds of delay. The petitioner sought quashing of …
The petitioner, Patliputra Hytech Infra Pvt. Ltd., filed a writ of certiorari challenging a show‑cause notice issued under FORM GST DRC‑01, alleging it was unsigned and therefore invalid. The petition sought to quash the notice and the subsequent summary order dated 27‑02‑2025 under Section 73 of …
M/s Shiv Ram Rice Mills challenged an assessment order dated 24‑04‑2024 issued by the Assistant Commissioner of State Taxes, Samastipur, under Section 73(9) of the Bihar Goods and Services Tax Act, 2017, which imposed a tax of Rs 1,63,99,220 for FY 2018‑19. The petitioner argued that rice is an …
Shourya Enterprises, represented by its proprietor Sunil Kumar, filed a writ petition challenging a summary order dated 27 August 2024 issued by the Assistant Commissioner of State Tax under Section 73 of the Bihar Goods and Services Tax (BGST) Act, 2017 for FY 2019‑20. The petitioner alleged that …
M/S CGG Construction challenged the cancellation of its GST registration, which was effected on 06‑03‑2023 for failure to file returns for six consecutive months. The petitioner claimed he was unaware of the show‑cause notice due to lack of computer access and COVID‑related hardships, and argued …
The petitioner, Sanjay Kumar Agrawal, filed a writ petition in the Patna High Court seeking to set aside an order that rejected his appeal on the ground of limitation, to quash a fine imposed for non‑payment of the 2019‑20 CGST/SGST annual return, and to waive the late fee under Section 47 of the …
M/s A.K. Handloom filed a writ petition challenging two tax orders that directed it to pay Rs 9,35,122 as tax, interest and penalty. The petitioner argued that the orders, especially the one dated 13‑07‑2024 by the State Tax Additional Commissioner (Appeal), were illegal because they were passed …
Asma Automobiles Private Ltd filed a writ petition challenging an assessment order dated 12‑01‑2021 issued by the Assistant Commissioner of State Tax under the Bihar Goods and Services Tax Act, 2017. The petitioner alleged that the order was not properly served as required by section 169, that the …
Asma Automobiles Private Limited filed a writ petition challenging an order dated 12 October 2019 issued by the Assistant Commissioner of State Tax, Bihar, which levied GST, SGST, cess, interest and penalty under the Bihar Goods and Services Tax Act, 2017 for the July 2019 tax period on the ground …
M/s Khushbu Devi filed a writ petition challenging the dismissal of its tax appeal by the Additional Commissioner of State Tax (Appeal), which was based on an inflated gross income shown in Form 26AS for FY 2017-18. The petitioner also sought to quash an adjudication order of the Joint Commissioner …
Sudhtam Construction filed a writ petition in the Patna High Court seeking to set aside a show cause notice dated 12.03.2024, the ex‑parte cancellation of its GST registration dated 05.12.2024, and the order of the Additional Commissioner dated 04.07.2025 that rejected its appeal on the ground of …
M/s Neeraj Bricks, represented by its proprietor, challenged a tax assessment order dated 27‑04‑2024 that imposed a liability of ₹21,11,958 for FY 2018‑19 under the Bihar Goods and Services Tax Act, 2017. The petitioner argued that the Assessing Officer failed to give proper notice, relying only on …
M/s Kishan Cement Stores filed a writ petition seeking to quash a summary show‑cause notice and penalty imposed under the CGST/BGST Act, alleging denial of a hearing in violation of Section 129(4) and claiming the goods were covered by a valid tax invoice and an expired e‑way bill. The State …
Santosh Kumar filed a writ petition challenging a tax assessment for October 2019 to March 2020 under the Bihar GST Act, alleging that he had already paid the tax and that the assessment was made without a proper show‑cause notice, partly due to the COVID‑19 pandemic. He also sought to quash a …
M/s Gajendra Industries filed a writ petition challenging the rejection of its tax appeal on the ground of delay and the issuance of a show‑cause notice and demand under Section 50(3) of the CGST/BGST Act. The petition sought certiorari to quash the appellate order, the show‑cause notice, and the …
M/s Nasar Enterprises filed a writ petition in the Patna High Court challenging an order dated 17‑03‑2025 passed by the Additional Commissioner (Appeal) of State Tax, which amended the tax demand assessed under section 73(9) of the Bihar Goods and Services Tax Act, 2017 for the period April …
Roshan Kumar filed a writ petition in the Patna High Court challenging two orders dated 5 January 2023 and 19 September 2023 issued by the State Tax authorities of Bihar, and sought a restraining order against tax recovery. The petitioner specifically requested liberty to contest the appellate order …
Asma Automobiles Private Limited filed a writ petition challenging a GST demand order dated 12‑12‑2020 issued by the Deputy Commissioner of State Tax, Purnea, under the Bihar GST Act. The petitioner argued that the order, served only on the portal, violated Section 169 of the Act, that the tax …
Asma Automobiles Private Limited filed a writ petition challenging a GST assessment order dated 13 February 2020 that imposed tax and cess for December 2019, alleging that the notice was served only on the portal in violation of Section 169 of the Bihar GST Act and that the levy amounted to double …
Asma Automobiles Private Limited filed a writ petition challenging an order dated 13 March 2020 issued by the Assistant Commissioner of State Tax, Purnea, under the Bihar Goods and Services Tax Act, 2017. The petitioner alleged that the order, which levied GST, CGST, SGST and cess of ₹79,54,428, was …
Asma Automobiles Private Limited filed a writ petition challenging a GST assessment order dated 12 October 2019 issued by the Assistant Commissioner of State Tax, Purnea, under the Bihar GST Act. The petitioner alleged that the order, which levied CGST, SGST and cess of a total of ₹73,21,017, was …
The petitioner Asma Automobiles Private Ltd filed a writ petition challenging a GST assessment order dated 10 August 2019 issued by the Assistant Commissioner of State Tax, Purnea, which levied tax of Rs 32,55,447 and interest of Rs 48,831 for June 2019. The petitioner contended that the notice was …
Asma Automobiles Private Limited filed a writ petition challenging an order dated 02‑09‑2020 issued by the Assistant Commissioner of State Tax, Purnea, which levied GST, interest and late fee for June 2020 on the ground of non‑filing of GSTR‑3B. The petitioner contended that the order was served …
Asma Automobiles Private Limited filed a writ petition challenging a GST demand order dated 12‑12‑2019 issued by the Assistant Commissioner of State Tax, Purnea, alleging that the notice was served only on the portal in violation of Section 169 of the Bihar GST Act and that the demand of …
M/S Shakti Auto Works filed a writ petition challenging an ex parte order dated 28‑12‑2023 that cancelled its GST registration under Section 29 of the Bihar Goods and Services Tax Act, 2017, invoking Rule 21(a) of the Rules. The petitioner also sought to set aside an appellate order dated 30‑04‑2025 …
M/s Bandhan Bricks filed a writ petition challenging two orders: one dated 23.03.2024 dismissing its appeal for the FY 2021-22, and another dated 13.09.2023 issued under Section 73 of the Bihar Goods and Services Tax Act, 2017, which it alleged was passed on mere estimates without proper evidence. …
Morlatis Engineering and Construction Pvt. Ltd. filed a writ petition seeking to quash multiple summons issued by various GST intelligence and tax authorities under Section 70 of the Central/Bihar Goods and Services Tax Act, 2017, alleging they were violative of statutory provisions and a circular …
M/s Indian Tributes, whose GST registration was cancelled on 13‑08‑2018, challenged a demand of Rs 1,78,99,124 imposed for the FY 2018‑19. The demand arose from a notice uploaded on the GST portal on 10‑01‑2024, more than five years after cancellation, without any other mode of service as required …
M/s Nanda Devi filed a writ petition in the Patna High Court challenging an appellate order dated 28‑02‑2024 and an ex‑parte order imposing CGST/SGST tax, interest and penalty of Rs 7,97,038, alleging that the appellate authority failed to follow the Standard Operating Procedure and did not afford a …
The petitioner, a construction partnership, filed a writ petition challenging several orders including an appellate order dated 15‑02‑2025 and ex parte tax assessments under the Bihar GST Act. The petitioner sought quashing of the appellate order, setting aside of tax, interest and penalty demands, …
M/S Jihuli Constructions Private Ltd filed a writ petition challenging an order dated 15‑03‑2025 passed by the Additional Commissioner (Appeal) which upheld a tax demand and attachment of its bank account for the FY 2017‑18. The petitioner sought various reliefs including quashing the appellate …
M/S A K Traders filed a writ petition in the Patna High Court challenging the dismissal of its appeal by the Additional Commissioner (Appeal) on limitation grounds and the ex parte cancellation of its GST registration by the Assistant Commissioner. The petitioner sought quashing of the appellate …
Systematic and Advance Construction Private Ltd filed a writ petition in the Patna High Court seeking to restrain the State of Bihar tax authorities from executing an order dated 01‑02‑2025 passed under section 74(9) of the Central Goods and Services Tax Act, 2017, and from issuing further reminders …
Kumar Mritunjay Construction Private Ltd., whose GST registration was cancelled on 11 September 2020, challenged assessment and demand orders dated 22‑23 July 2024 issued by the Deputy Commissioner of State Tax for the period April‑June 2023. The petitioner claimed the orders violated natural …
Rounak Int Udyog, a proprietorship, filed a writ petition challenging an ex‑parte demand order dated 06‑12‑2023 issued by the Assistant Commissioner of State Tax under Section 73 of the Bihar Goods and Services Tax Act, 2017 for the tax period 2018‑19. The petitioner alleged that the assessment was …
The Patna High Court entertained a writ petition filed by Rounak Int Udyog challenging a demand order dated 06‑12‑2023 issued under Section 73 of the Bihar Goods and Services Tax Act, 2017. The petitioner alleged that the assessment was made solely on the basis of an estimated sale derived from coal …
Maruti Int Udyog, a proprietorship, filed a writ petition challenging an ex‑parte demand order dated 06‑12‑2023 issued by the Assistant Commissioner of State Tax, Madhubani, under Section 73 of the Bihar Goods and Services Tax Act, 2017, for the tax period 2022‑23. The petitioner alleged that the …
Kumar Mritunjay Construction Private Limited, whose GST registration was cancelled on 11 September 2020, challenged a tax assessment and demand order issued for the period April 2022‑March 2023 under the Bihar Goods and Services Tax Act, 2017. The petition argued that the orders were passed without …
M/s Shyam Electric filed a writ petition challenging an ex parte assessment order dated 24‑04‑2024 under the Bihar Goods and Services Tax Act, 2017, which imposed a tax liability of Rs 26,08,987 without granting a personal hearing or proper service of notice. The petitioner argued that the Deputy …
M/s. Pawan Int. Udyog filed a writ petition challenging a freezing order dated 06‑12‑2024 issued under Section 79 of the Bihar Goods and Services Tax Act, 2017, alleging that it was arbitrary, excessive and violated principles of natural justice. The petitioner sought quashing of the order, …
M/s Pawan International Udyog challenged a GST demand of Rs. 92,51,744 raised by the Joint Commissioner, State Tax, Bihar Sharif, on the ground that the Show Cause Notice (Form DRC‑01) was procedurally improper for a registered entity, as clarified in Radha Krishan Industries v. State of Himachal …
Petitioner Saurav Patel challenged the cancellation of his GST registration by the Joint Commissioner of State Tax and the dismissal of his appeal on limitation grounds. He sought to set aside both orders and restore his registration. The court granted him liberty to challenge the appellate order …
M/s Ajay Kumar filed a writ petition in the Patna High Court challenging several tax orders, including a 27 July 2023 order by the Additional Commissioner (Appeal) that upheld an earlier order directing issuance of APL‑IV without considering the petitioner’s GSTR‑9 and GSTR‑2A returns, and ex‑parte …
Petitioner Prem Pratap Ray filed a writ petition challenging the cancellation of his GST registration dated 31.07.2022, alleging that the order was issued mechanically without hearing and violated natural justice. He also contested the appellate order dated 29.07.2025 that rejected his appeal on the …
The petitioner, M/s Kamini Developers Pvt. Ltd, sought liberty to file separate writ petitions challenging orders passed under Section 73 of the Bihar Goods and Services Tax Act, 2017, and requested that the court fees already paid be utilized for those petitions. The High Court considered whether …
M/s Kuber Metal and Power Trading filed a writ petition challenging an ex‑parte GST assessment order dated 12‑02‑2024 and subsequent appellate orders that imposed a liability of Rs 16,26,025 for the period Oct‑2019 to Jan‑2020. The petitioner alleged that the assessment and appellate authorities …
M/S Maa Bhagwati Trading Company filed a writ petition challenging the dismissal of its tax appeal, which was held time‑barred, and the cancellation of its registration. The Additional Commissioner of State Tax had dismissed the appeal on the ground of limitation. The petitioner sought liberty to …
The petitioner, M/s Maa Bhagwati Traders, filed a writ petition challenging the dismissal of its appeal by the Additional Commissioner of State Tax, which was dismissed as time‑barred, and also contested the cancellation of its GST registration. The High Court noted that the appeal was indeed filed …
M/s King Bricks filed a writ petition challenging an ex‑parte demand order and a show‑cause notice issued by the Bihar Commercial Tax authorities for the GST period April 2018‑March 2019. The petitioner alleged that the notices were not properly communicated, no hearing was afforded, and the …
The petitioner, a proprietor of a computer hardware business, filed a writ petition challenging two orders: one dated 17‑04‑2025 by the State Tax Additional Commissioner (Appeal) that dismissed his appeal on the ground of delay, and another dated 13‑01‑2022 by the Joint Commissioner that cancelled …
Gopal Kumar filed a writ petition in the Patna High Court seeking to quash an appellate order dated 27‑03‑2025 that dismissed his GST appeal on the ground of delay, as well as an ex‑parte order cancelling his GST registration under Section 29 of the GST Act and a related show‑cause notice. The …
Shyam Jaiswal filed a writ petition in the Patna High Court seeking to quash an order‑in‑appeal dated 20‑06‑2025 that dismissed his GST appeal on grounds of delay, as well as an ex‑parte order cancelling his GST registration under Section 29 of the GST Act and a related show‑cause notice. The …
Shivam Enterprises filed a writ petition challenging appellate orders dated 01.03.2024 and 04.09.2024, a show‑cause notice dated 17.08.2020, and an ex‑parte cancellation order dated 12.09.2020, alleging that no opportunity of hearing was provided and that natural justice was violated. The petitioner …
The petition filed by M/s Ranveer Kumar sought to quash the appellate authority’s uploading of APL‑02 on the GST portal and the show‑cause notice and ex‑parte order cancelling its GST registration, alleging violations of Sections 107(11) and 107(12) of the Bihar GST Act and the principles of natural …
M/s Bandhan Bricks filed a writ petition challenging (i) the dismissal of its appeal for FY 2018-19 by the Additional Commissioner of State Tax, (ii) orders passed by the Deputy Commissioner under Section 73 of the Bihar GST Act on mere estimates without evidence, and (iii) two notifications …
Priya Trading Co., through its proprietor, filed a writ petition seeking a mandamus to restore its GST registration and a certiorari to quash the cancellation order dated 22-07-2021. The petition also challenged the dismissal of its earlier appeal on grounds of delay and limitation. The Court noted …
Bandhan Kumar Singh filed a writ petition seeking a certiorari to quash the order dated 1 September 2025 of the State Tax Additional Commissioner Appeal, Patna, which dismissed his GST appeal on the ground of delay without considering its merits. The petitioner admitted that his appeal was dismissed …
M/s Aadya Enterprises filed a writ petition under Article 226 seeking to quash the cancellation of its registration under the Bihar Goods and Services Tax Act, 2017 and to set aside an appellate order dismissing its appeal on the ground of limitation. The appeal had been filed 34 months and 20 days …
