Patna High Court
Gopal KumarversusThe 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 GST Act, 2017 and disposed of the writ petition.
Summary
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 petitioner argued that the dismissal was barred by limitation and that the cancellation was unlawful. The court examined whether the appellate order could be challenged and whether the petitioner could be granted liberty to invoke Section 112 of the Bihar Goods and Services Tax Act, 2017. The bench granted the petitioner liberty to challenge the appellate order under Section 112 and disposed of the writ petition. Consequently, the petition was dismissed without further relief regarding the registration cancellation.
Issues considered
- Whether the appellate order dismissing the GST appeal on the ground of delay can be quashed by a writ of certiorari.
- Whether the cancellation of the petitioner's GST registration under Section 29 of the GST Act is valid.
- Whether the petitioner is entitled to liberty to challenge the appellate order under Section 112 of the Bihar Goods and Services Tax Act, 2017.
Legislation cited
Subjects
- GST
- registration cancellation
- Section 29
- Section 112
- appellate order
- limitation
- writ of certiorari
- Patna High Court
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.11961 of 2025
======================================================
Gopal Kumar Son of Dudhnath Yadav, resident of Rajapur Ke Tola, Ekma,
Police Station - Ekma, District- Saran.
... ... Petitioner/s
Versus
1. The State of Bihar through the Secretary-cum-Commissioner of State Tax,
Bihar having its office at Vikas Bhawan, Bailey Road, Patna.
2. The Additional Commissioner of State Taxes (Appeal), Saran Division,
Chapra.
3. The Joint Commissioner of State Tax, Saran I, Chapra.
4. The Union of India through the Secretary, Department of Revenue, Ministry
of Finance, New Delhi.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr.Parijat Saurav, Advocate
For the State : Mr.Vivek Prasad, GP-7
Mr. Pratyush Kumar, AC to GP-7
For the respondent : Mr. Shilpi Keshri, Adv.
======================================================
CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
and
HONOURABLE MR. JUSTICE ARUN KUMAR JHA
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)
2 13-03-2026 The present writ petition has been filed seeking the
following reliefs:-
“1) For issuance of a writ in the nature of Certiorari or
any other appropriate writ or order for quashing of
order-in-appeal dated 27/03/2025 passed in Appeal No. -
ARN Ref No.: AD100325006660T, passed by the
respondent no. 2, the Additional Commissioner of State
Taxes (Appeal), Saran Division, Chapra, whereby the
appeal of the petitioner was dismissed on the ground of
delay as well as the consequential Form GST APL-02
dated 27/03/2025 communicating that the appeal of the
petitioner is rejected; and further be pleased to quash the
ex-parte order-in-original dated 03/02/2024 contained in
Ref. No. ZA100224010056J passed under the signature of
Patna High Court CWJC No.11961 of 2025(2) dt.13-03-2026
2/2
respondent no. 3 whereby the GST registration of the
petitioner has been cancelled under Section 29 of the
GST Act; and also to quash show cause notice dated
03/01/2024 contained in Reference Number:
ZA100124007858W.
ii) For directing the respondents to revoke the
cancellation of GST registration, and to reactivate the
GST registration of the petitioner bearing GSTIN
10EOZPK0351F1Z2.”
2. Admittedly, the appeal filed by the petitioner has
been dismissed on the ground of delay and being barred by
limitation.
3. In view of the aforesaid, the learned counsel for
the petitioner seeks liberty on behalf of the petitioner to
challenge the appellate order dated 27.03.2025 by availing the
remedy available under Section 112 of the Bihar Goods and
Services Tax Act, 2017. Liberty so sought is granted.
4. The writ petition stands disposed off.
(Mohit Kumar Shah, J)
( Arun Kumar Jha, J)
kanchan/-
U
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