Patna High Court
M/S Ranveer KumarversusThe State of Bihar
- Decided
- Disposal
- DISPOSED
Holding
The High Court held that while the petitioner may invoke Section 112 of the Bihar GST Act to challenge the appellate orders, the writ petition seeking quashing of the orders and cancellation was disposed of.
Summary
The petition filed by M/s Ranveer Kumar sought to quash the appellate authority’s uploading of APL‑02 on the GST portal and the show‑cause notice and ex‑parte order cancelling its GST registration, alleging violations of Sections 107(11) and 107(12) of the Bihar GST Act and the principles of natural justice. The petitioner also requested liberty to challenge the appellate orders under Section 112 of the Bihar GST Act and an alternative direction to allow a delayed revocation application. The High Court, after hearing counsel, granted the petitioner liberty to invoke Section 112 to challenge the appellate orders. However, the court disposed of the writ petition without granting the other reliefs sought. Consequently, the petition was dismissed.
Issues considered
- Whether the appellate authority’s uploading of APL‑02 without a hearing violates Sec 107(11) & (12) of the Bihar GST Act and natural justice.
- Whether the show‑cause notice and ex‑parte cancellation order of GST registration were issued without providing a proper opportunity of hearing.
- Whether the petitioner is entitled to invoke Section 112 of the Bihar GST Act to challenge the appellate orders.
- Whether the writ petition seeking quashing of the orders should be entertained.
Subjects
- GST
- cancellation of registration
- natural justice
- principles of natural justice
- Section 107
- Section 112
- appellate authority
- ex‑parte order
- show cause notice
- writ petition
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.13257 of 2025
======================================================
M/S Ranveer Kumar a proprietorship firm having GSTIN-
10COKPK0212C2ZW and its office at 1, Dumra, Bishwanathpur, Sitamarhi,
Bihar, 843301, through its proprietor, Ranveer Kumar, Gender- Male, aged
about 28 years, S/o Sri Satyendra Kumar Ray, Resident of Ward No.-2,
Mohalla- Vishwanathpur, P.S.- Dumra, District- 843301.
... ... 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. Joint Commissioner of State Tax, Sitamarhi, Government of Bihar.
4. The Additional Commissioner of State Taxes (Appeal), Tirhut Division,
Muzaffarpur, Government of Bihar.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr.Bijay Kumar Gupta, Advocate
For the Respondent/s : Mr.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 13-03-2026 The present writ petition has been filed seeking the
following reliefs:-
“(i) The Appellate Authority only uploading of
APL-02 on the GST Portal dated 04.06.2024 and APL-02
dated 06.09.2024 (as contained in Annexure-P3 Series)
without passing any order in violation of Sec 107(11) &
(12) of the BGST/CGST Act, 2017 by Respondent No-4
Patna High Court CWJC No.13257 of 2025(2) dt.13-03-2026
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without grant of adequate opportunity of being heard in
violation of Principles of Natural Justice be quashed.
(ii) The Show Cause Notice for Cancellation of
GST Registration dated 15.01.2023 (as contained
Annexure-P1) issued by by the Respondent No.-3 for
Cancellation of GST Registration without providing
proper opportunity of personal hearing be quashed.
(m) The Ex parte order For Cancellation of GST
Registration dated 25.02.2023 (as contained in Annexure-
P2) passed by the Respondent No-3 cancelling GST
registration of the Petitioner by non-speaking order
stating "This has reference to your reply dated
15.02.2023 in response to show cause notice issued
dated 15.01.2023. Whereas no reply to notice to show
cause has been submitted. The effective date of
cancellation of your registration is 25.02.2023" and
without providing proper 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 04.06.2024 and
06.09.2024 by availing the remedy available under Section
112 of the Bihar Goods and Services Tax Act, 2017. Liberty so
Patna High Court CWJC No.13257 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/-
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