Patna High Court

M/s Vivaan EnterprisesversusThe State of Bihar

Decided: 15 May 2026
Disposal: DISPOSED
Bench: MOHIT KUMAR SHAH ARUN KUMAR JHA

Holding

The Court allowed the petitioner to withdraw the writ petition and disposed of it as not pressed.

Summary

M/s Vivaan Enterprises filed a civil writ petition before the Patna High Court challenging actions of the State of Bihar and the Union of India. The petitioners later sought to withdraw the writ and instead pursue the alternative remedy available under the Bihar Goods and Services Tax Act, 2017. The learned counsel for the petitioner requested liberty to withdraw the petition. The Court, after hearing the parties, granted the liberty to withdraw the writ petition. Consequently, the petition was disposed of as not pressed, with no substantive merits being decided.

Subjects

withdrawal of writ
alternative remedy
GST
civil writ jurisdiction

Judgment

                        IN THE HIGH COURT OF JUDICATURE AT PATNA
                                Civil Writ Jurisdiction Case No.11668 of 2022
                 ======================================================
                 M/s Vivaan Enterprises through its Proprietor having its office at 1 st Floor,
                 M.G. Market, Randhir Prasad Street, Upper Bazar, Ranchi, Jharkhand through
                 its Proprietor namely Ishan aged about 40 years son of Late Radheshyam
                 Prasad, resident of Flat -301, Sri Ganesh Apartment, Pushp Vihar Harihar
                 Singh Road, P.S.-Bariatu, District-Ranchi, Jharkhand.

                                                                             ... ... Petitioner/s
                                                    Versus

           1.    The State of Bihar through Commissioner-cum-Principal Secretary,
                 Commercial Tax Department, Government of Bihar.
           2.    The Commissioner-cum-Principal Secretary, Commercial Tax Department,
                 Government of Bihar.
           3.    The Additional Commissioner of State Tax (Appeal) Patna East Division,
                 Patna.
           4.    The Assistant Commissioner of State Tax, Central Investigation Bureau,
                 Bihar, Patna.
           5.    The Union of India through Director, Department of Revenue, Ministry of
                 Finance, Govt. of India.

                                                           ... ... Respondent/s
                 ======================================================
                 Appearance :
                 For the Petitioner/s   :      Mr.Vikash Kumar Pankaj, Advocate
                                               Mr. Rishav Dev, Advocate
                 For the State          :      Mr.Vikash Kumar (SC-11)
                 For the UOI            :      Mr. Anshuman Singh, Sr. SC, CGST & CX
                 ======================================================
                 CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
                         and
                         HONOURABLE MR. JUSTICE ARUN KUMAR JHA
                                       ORAL ORDER

                 (Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)

4   15-05-2026              At the outset, the Ld. Counsel for the petitioner seeks to

                   withdraw the present writ petition with liberty to avail the

                   alternative remedy provided for under the Bihar Goods and

                   Services Tax Act, 2017. Liberty, so sought, is granted.

                   2.       Accordingly, the present writ petition stands disposed off
         Patna High Court CWJC No.11668 of 2022(4) dt.15-05-2026
                                                     2/2




                   as not pressed.


                                          (Mohit Kumar Shah, J)


                                             (Arun Kumar Jha, J)
S.Sb/-

U

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