Patna High Court
M/S C.S. Construction (a Partnership Firm)versusThe Union of India
- Decided
- Disposal
- DISPOSED
Holding
The Court granted the petitioner liberty to challenge the appellate order under Section 112 of the Bihar GST Act, 2017 and disposed of the writ petition.
Summary
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, release of a bank account attachment, and other reliefs. The petitioners' counsel specifically requested liberty to challenge the appellate order under Section 112 of the Bihar Goods and Services Tax Act, 2017. The Court granted the liberty to raise the challenge under the said provision. Consequently, the petition was disposed of after granting the requested liberty.
Issues considered
- Whether the petitioner is entitled to liberty to challenge the appellate order dated 15‑02‑2025 under Section 112 of the Bihar Goods and Services Tax Act, 2017.
Legislation cited
Subjects
- GST
- Section 112
- appellate order
- ex parte order
- bank attachment
- tax demand
- civil writ jurisdiction
- relief
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.11053 of 2025
======================================================
M/S C.S. Construction (a Partnership Firm) having its registered office at
Gayatri Nagar, Motihari, P.S.-Motihari Sadar, District-East Champaran,
through its Authorized Signatory Mr. Nilesh Kumar Srivastava, aged about 33
years, S/o Shri Anil Kumar Shrivastava.
... ... Petitioner/s
Versus
1. The Union of India through the Secretary, Ministry of Finance, Department
of Revenue, having its office at Room No. 46, North Block, P.O. and P.S.
North Block, New Delhi-110001.
2. The Chief Commissioner, CGST and CX, Office at C.R. Building, 1st Floor,
Bir Chand Patel Path, Patna, Bihar.
3. The State of Bihar through Commissioner BGST, New Secretariat, Patna.
4. Joint Commissioner of State Tax, Motihari Circle, District-Motihari, Bihar.
5. Deputy Commissioner of State tax, Motihari Circle, District-Motihari, Bihar.
6. Assistant Commissioner of State Tax, Motihari Circle, District-Motihari,
Bihar.
7. Additional Commissioner (Appeal) Tirhut Division, Muzaffarpur.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Anurag Saurav, Advocate
For the Respondent/s : Mr. Sriram Krishna, Advocate
Mr. Prabhat Kumar Singh, Advocate
======================================================
CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
and
HONOURABLE MR. JUSTICE ARUN KUMAR JHA
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)
2 22-04-2026 The present writ petition has been filed seeking the
following reliefs:-
“(i) For issuance of appropriate writs or
writ in the nature of certiorari for quashing of order
dated 15.02.2025 passed by Additional Commissioner
(Appeal), Tirhut Division, Muzaffarpur in Appeal Case
bearing Appeal Case No. ARN No. AD100224005592T
Patna High Court CWJC No.11053 of 2025(2) dt.22-04-2026
2/3
for the financial year 2018-19 whereby and where under
the Appellate Authority upheld the order dated
15.02.2025 passed by Respondent no.6 and directed to
issue APL-IV to the petitioner and the appellate
authority passed the order without considering the
material produced by the petitioner during course of
hearing and without considering the Circular No. 183 of
2022 issued by GST Council for acceptance of ITC in
case of dealers failed to furnish return at the point of
sale and the amount of ITC is not reflecting in the
GSTR2A.
(ii) For Issuance of an appropriate writ/
order/ direction for setting aside Ex parte Order Dated
29.09.2023 passed under section 73 of GST Act,2017 by
respondent no.6 i.e Assistant Commissioner of State Tax
jurisdiction, Motihari Circle, East Champraran, Bihar,
Whereby and Where under respondent no.6 has imposed
tax amount of Rs. 2,75,267/- under IGST, Rs.24,94,457/-
under CGST and SGST; Interest of Rs.1,77,830 under
IGST, Rs.16,71,631 Under CGST & SGST and Penalty
of Rs.27,527/-under IGST and Rs.2,49,446/-Under
CGST & SGST under section 73 of BGST Act and the
said proceeding has been initiated by the respondent
authority without providing any opportunity of hearing
to the petitioner..
(iii) For setting aside Order bearing
Reference No. ZD1009230358992 Dated:29.09.2023
passed under Section 73 of BGST Act,2017, Whereby
and Whereunder an amount of Rs.5,22,705/-,
Rs.47,36,734 -, and Rs.47,36,734/- has been imposed
against the petitioner as IGST, CGST and SGST
respectively for the Financial Year 2018-19.
(iv) For setting aside the demand notice
issued in the Form of DRC 07 bearing Reference No.
ZD1009230358992 Dated: 29.09.2023 Whereby and
Patna High Court CWJC No.11053 of 2025(2) dt.22-04-2026
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Where under an amount of Rs.99,96,173/- has been
imposed as Tax, Interest and Penalty under IGST, CGST
and SGST.
(v) For Issuance of Writ in the nature of
mandamus directing the respondent authorities to
release the bank account of the petitioner already
attached during the proceeding.
(vi) For restraining the respondent authority
for issuance of DRC 13 for recovery of tax amount
through the Bank account attachment.
(vii) For issuance of an appropriate Writ(s),
order(S), and/or direction(s), as Your Lordships may
deem fit and proper in the facts and circumstances of
this case in the interest of justice.”
2. At the outset, the learned counsel for the petitioner
seeks liberty on behalf of the petitioner to challenge the
appellate order dated 15.02.2025 passed by the Additional
Commissioner (Appeal), State Tax, Tirhut Division,
Muzaffarpur by availing the remedy available under Section 112
of the Bihar Goods and Services Tax Act, 2017. Liberty, so
sought, is granted.
3. Accordingly, the present petition stands disposed
of.
(Mohit Kumar Shah, J)
(Arun Kumar Jha, J)
GAURAV S./-
U
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