Patna High Court
M/S Jihuli Constructions Private LtdversusThe Union of India
- Decided
- Disposal
- DISPOSED
Holding
The court held that liberty may be granted to the petitioner to challenge the appellate order under Section 112 of the Bihar GST Act, 2017.
Summary
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 order, setting aside ex‑parte assessments under Section 73(9) of the Bihar GST Act, release of the attached bank account and issuance of mandamus. The primary issue before the court was whether the petitioner could be granted liberty to invoke the remedy under Section 112 of the Bihar Goods and Services Tax Act, 2017 to contest the appellate order. The court, after noting the petitioner's request, granted the liberty to file the appeal under the said provision. Consequently, the writ petition was disposed of, with the liberty order being the sole relief granted.
Issues considered
- Whether the petitioner is entitled to liberty to challenge the appellate order dated 15‑03‑2025 under Section 112 of the Bihar Goods and Services Tax Act, 2017.
Subjects
- GST
- Section 112
- Section 73(9)
- appellate order
- ex‑parte assessment
- bank attachment
- writ jurisdiction
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.11443 of 2025
======================================================
M/S Jihuli Constructions Private Ltd having its registered office at -
Belbanwa, Motihari, District- East Champaran Bihar- 845401, through its
Authorized Signatory Mr. Nilesh Kumar Shrivastava, aged about 34 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 UOI : Mr. Anshuman Singh, Sr. SC, CGST & CX
Mr. Devansh Shankar Singh, JSC, CGST & CX
For the State : Mr. Vikash Kumar, SC 11
======================================================
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 the order
dated 15.03.2025 passed by the Additional
Commissioner (Appeal), Tirhut Division, Muzaffarpur in
Appeal Case bearing Appeal Case No. ARN No.
Patna High Court CWJC No.11443 of 2025(2) dt.22-04-2026
2/3
AD1002240043506 for the financial year 2017-18
whereby and whereunder the Appellate Authority upheld
the order dated 26.10.2023 passed by Respondent no.5
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
26.10.2023 passed under section 73 (9) of the GST Act,
2017 by respondent no. 5 i.e. Deputy Commissioner of
State Tax jurisdiction, Motihari Circle, East
Champaran, Bihar, whereby and under respondent no.5
has imposed tax amount of Rs. 44,65,292/- under CGST
and SGST, Interest of Rs.45,84,966/- Under CGST &
SGST and Penalty of Rs.4,46,530 Under CGST & SGST
under section 73(9) of the 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 the Order bearing
Reference No. ZD101023022969P Dated: 26.10.2023
passed under Section 73(9) of BGST Act, 2017, whereby
and Whereunder an amount of Rs. 94,96,788-, has been
imposed against the petitioner as CGST and SGST
respectively for the Financial Year 2017-18.
(iv) For setting aside the demand notice
issued in the Form of DRC 07 bearing Reference No.
ZD101023022969P Dated: 26.10.2023 Whereby and
Whereunder an amount of Rs. 94,96,788- has been
imposed as Tax, Interest and Penalty under CGST and
Patna High Court CWJC No.11443 of 2025(2) dt.22-04-2026
3/3
SGST.
(v) For the Issuance of Writ in the nature of
mandamus directing the respondent authorities to
release the bank account of the petitioner already been
attached during the proceeding.
(vi) For restraining the respondent authority
from issuing DRC 13 for the recovery of the tax amount
through the Bank account attachment.
(vil) 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 15.03.2025 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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