Patna High Court
M/s Shivam EnterprisesversusThe State of Bihar
- Decided
- Disposal
- DISPOSED
Holding
The Court held that the petitioner is entitled to invoke Section 112 of the Bihar GST Act to challenge the appellate orders, but otherwise dismissed the writ petition without granting the other reliefs.
Summary
Shivam Enterprises filed a writ petition challenging appellate orders dated 01.03.2024 and 04.09.2024, a show‑cause notice dated 17.08.2020, and an ex‑parte cancellation order dated 12.09.2020, alleging that no opportunity of hearing was provided and that natural justice was violated. The petitioner also sought permission to file a delayed application for revocation of the cancelled GST registration. The High Court examined whether the tax authorities had complied with the principles of natural justice and whether the petitioner could invoke the remedy under Section 112 of the Bihar Goods and Services Tax Act, 2017 to contest the appellate orders. The Court held that the petitioner was entitled to avail the remedy under Section 112, but declined to grant the other reliefs sought. Accordingly, the writ petition was disposed of without quashing the orders, and the petitioner was directed to pursue the remedy under the Act.
Issues considered
- Whether appellate orders passed without granting a hearing can be quashed.
- Whether the show‑cause notice and ex‑parte cancellation of GST registration without a personal hearing violate the principles of natural justice.
- Whether the petitioner may be allowed to file a delayed application for revocation of the cancelled GST registration.
- Whether Section 112 of the Bihar Goods and Services Tax Act, 2017 provides a remedy to challenge the appellate orders.
Subjects
- GST registration
- cancellation
- natural justice
- show cause notice
- appellate order
- Section 112
- writ petition
- Patna High Court
- Bihar tax law
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.13079 of 2025
======================================================
M/s Shivam Enterprises a Proprietorship firm having GSTIN-
10BWGPK9567H1ZC and its office at House No.- 0, Choti Nagla, Adarsh
Colony E Patna City, P.S.- Patna City, District- Patna, Bihar- 800008, through
its proprietor, Uday Kumar, Gender- Male, aged about 37 years, S/o Sri
Raamshish Yadav, Resident of Hajiganj, Arora House Lane, Mohalla- Nagla,
P.S.- Patna City, Patna City, District- Patna, Bihar- 800008.
... ... Petitioner/s
Versus
1. The State of Bihar through the Principal Secretary, State Tax, Bihar, Patna
having its office at Kar Bhawan, Patna.
2. The Principal Secretary Cum Commissioner, Department of State Taxes,
Government of Bihar, Patna.
3. The Joint Commissioner of State Taxes, Patna City (West) Circle, Patna
East, Patna Government of Bihar.
4. The Additional Commissioner of State Taxes (Appeal), Patna East Division,
Patna, Government of Bihar.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Bijay Kumar Gupta, Advocate
For the Respondent/s : Mr. Government Pleader (7)
======================================================
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:-
“(i) The Appellate Authority orders passed in
Appeal Case No- GST/PCW-113/23-24 dated 01.03.2024
and Appeal Case No-GST/PCW-52/2024-25 dated
04.09.2024 (as contained in Annexure-P3 Series) passed
by Respondent No-4 without grant of adequate
Patna High Court CWJC No.13079 of 2025(2) dt.13-03-2026
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opportunity of being heard be quashed.
(ii) The Show Cause Notice for Cancellation of
GST Registration dated 17.08.2020 (as contained in
Annexure-P1) issued by the Respondent No.-3 for
Cancellation of GST Registration without providing any
opportunity of personal hearing be quashed.
(iii) The Ex parte order for Cancellation of GST
Registration dated 12.09.2020 (as contained in Annexure-
P2) passed by the Respondent No-4 cancelling GST
registration of the Petitioner by non-speaking order
stating "This has reference to your reply dated
26.08.2020 in response to show cause notice issued dated
17.08.2020. Whereas no reply to notice to show cause has
been submitted. The effective date of cancellation of your
registration is 12.09.2020 and without providing any
opportunity of personal hearing in violation of principles
of natural justice be quashed.
(iv) For directing the respondents alternatively to allow
delayed filing of application for revocation of cancelled
registration which could be condoned subject to payment
of tax, interest, penalty and late fee.”
2. After some arguments, the learned counsel for
the petitioner seeks liberty on behalf of the petitioner to
challenge the appellate orders dated 01.03.2024 and
04.09.2024 by availing the remedy available under Section
112 of the Bihar Goods and Services Tax Act, 2017. Liberty so
Patna High Court CWJC No.13079 of 2025(2) dt.13-03-2026
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sought is granted.
4. The writ petition stands disposed off.
(Mohit Kumar Shah, J)
(Arun Kumar Jha, J)
kanchan/-
U
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