Patna High Court
Shyam JaiswalversusThe State of Bihar
- Decided
- Disposal
- DISPOSED
Holding
The Court granted liberty to the petitioner to invoke Section 112 of the Bihar GST Act, 2017 to challenge the appellate order and disposed of the writ petition.
Summary
Shyam Jaiswal filed a writ petition in the Patna High Court seeking to quash an order‑in‑appeal dated 20‑06‑2025 that dismissed his GST appeal on grounds 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 petition argued that the dismissal was barred by limitation and that the cancellation was unlawful. The Court granted the petitioner liberty to challenge the appellate order under Section 112 of the Bihar Goods and Services Tax Act, 2017, but otherwise disposed of the writ petition. No substantive relief to reinstate the GST registration was granted in the order. The petition was therefore dismissed with liberty to approach under the specified statutory provision.
Issues considered
- Whether the order‑in‑appeal dismissing the petitioner's GST appeal for delay can be challenged by a writ petition.
- Whether the ex‑parte cancellation of GST registration under Section 29 of the GST Act is amenable to judicial review.
- Whether the petitioner is entitled to liberty to invoke Section 112 of the Bihar GST Act, 2017 to contest the appellate order.
Legislation cited
Subjects
- GST registration
- cancellation
- Section 29
- Section 112
- Bihar GST Act
- writ petition
- certiorari
- limitation
- High Court
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.12459 of 2025
======================================================
Shyam Jaiswal Son of Santosh Kumar Jaiswal, Resident of Near Shiv Mahal,
Indra Nagar, Sarkari Bazar, Police Station- Chapra Town, 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, 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 Respondent No.3: Mr. Vivek Prasad, Advocate
For the Respondent No.4: Ms. Ruchi Mandal, 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 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 20/06/2025 passed in Appeal No. -
AD100525008086L, 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 20/06/2025
communicating that the appeal of the petitioner is
rejected; and further be pleased to quash the ex-parte
order-in-original dated 16.05.2023 contained in Ref. No.
ZA100523044765S passed under the signature of
Patna High Court CWJC No.12459 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
02/02/2023 contained in Reference Number:
ZA100223008227C.
ii) For directing the respondents to revoke the
cancellation of GST registration, and to reactivate the
GST registration of the petitioner bearing GSTIN
10CJBPJ7540N1Z9.”
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 20.06.2025 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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