Patna High Court
M/S A K TradersversusThe State of Bihar
- Decided
- Disposal
- DISPOSED
Holding
The court held that the petitioner is entitled to liberty to challenge the appellate order under Section 112 of the Bihar Goods and Services Tax Act, 2017, and disposed of the petition accordingly.
Summary
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 order, setting aside the ex parte cancellation, and mandamus to restore its GSTIN. The court examined whether the appellate order could be contested under Section 112 of the Bihar Goods and Services Tax Act, 2017, and considered the violation of natural justice in the ex parte cancellation. The bench granted the petitioner liberty to challenge the appellate order under the said provision. Consequently, the petition was disposed of by the court.
Issues considered
- Whether the order of the Additional Commissioner dismissing the appeal on limitation grounds is amenable to challenge under Section 112 of the Bihar GST Act, 2017.
- Whether the ex parte order cancelling the GST registration without hearing violates principles of natural justice.
- Whether a writ of mandamus can be issued to direct restoration of the petitioner’s GSTIN.
Subjects
- GST registration
- cancellation
- ex parte order
- limitation period
- natural justice
- mandamus
- Section 112
- writ petition
- Patna High Court
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.11632 of 2025
======================================================
M/S A K Traders (A Sole Proprietorship Firm), Having its Registered Office
at Abdullah Nagar, Masaruhi P O Masaruhi, P S Masaruhi, Near Devi Sthan,
Patna 804452 through its sole proprietor Avinash Kumar (M), aged - 30 years,
S/o Jai Prakash Singh, resident of village Gram- Lawaich, P O Hazrat Sain, P
S Danarua Patna.
... ... Petitioner/s
Versus
1. The State of Bihar through the Chief Secretary, Govt. of Bihar, Patna.
2. Addl. Commissioner of State Tax, Patna West Circle, Patna.
3. Assistant Commissioner of State Tax, Patna South Circle, Patna.
4. The Addl. Commissioner State Tax, South Circle Patna.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Uday Prasad Singh, Advocate
For the Respondent/s : Standing Counsel (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 for
the following reliefs:-
“(i) For Quashing of Order dated
16.05.2025 passed by Addl. Commissioner, (Appeal),
Patna West Division, Patna whereby and where under
the appeal of the petitioner was dismissed by
respondent no.3 against the order of cancellation of
Registration, on the ground of limitation that the
petitioner has not filed the appeal within the stipulated
period of 90 days and there were delay in filing of
appeal and apart from that the petitioner had also no
filed the certified copy of Impugned Order before the
Patna High Court CWJC No.11632 of 2025(2) dt.22-04-2026
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Appellate Authority.
(ii) For issuance of an appropriate
writ/order/direction for setting aside order bearing
reference no.ZA1006230423543 dated 17.06.2023,
passed by Assistant Commissioner South Circle Patna,
whereby and where under respondent authorities passed
an ex parte order dated 17.06.2023 without providing
an opportunity of hearing to the petitioner whereby and
where under respondent authority cancelled the
Registration of the petitioner and there is no pending of
tax amount against the petitioner.
(iii) For issuance of writ in the nature of
Mandamus directing the respondent to restore the
GSTIN to the petitioner where as the Addl.
Commissioner BR034 issued the order of approval of
application for condonation of delay in filing revocation
application of cancellation of registration.
(iv) For issuance of writ in the nature of
Mandamus directing the respondent authority to restore
the GST Registration of the petitioner after revocation
of cancellation of registration with immediate effect, as
the petitioner is ready to furnish the returns of earlier
year within Fifteen Days from the date of the Order of
this Hon’ble Court.
(v) For issuance of an appropriate writ(s),
orders), 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 16.05.2025 passed by the Additional
Commissioner (Appeal), State Tax, Patna West Division, Patna
Patna High Court CWJC No.11632 of 2025(2) dt.22-04-2026
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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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