Patna High Court
Roshan KumarversusThe State of Bihar
- Decided
- Disposal
- DISPOSED
Holding
The Court granted the petitioner liberty to challenge the appellate order under Section 112 of the Bihar Goods and Services Tax Act, 2017 and disposed of the writ petition.
Summary
Roshan Kumar filed a writ petition in the Patna High Court challenging two orders dated 5 January 2023 and 19 September 2023 issued by the State Tax authorities of Bihar, and sought a restraining order against tax recovery. The petitioner specifically requested liberty to contest the appellate order of 19 September 2023 under Section 112 of the Bihar Goods and Services Tax Act, 2017. After hearing arguments, the Court granted the requested liberty to approach the appellate authority under the said provision. No substantive order setting aside the impugned orders was made. The writ petition was thereafter disposed of by the Court.
Issues considered
- Whether the petitioner is entitled to liberty to challenge the appellate order dated 19 September 2023 under Section 112 of the Bihar GST Act, 2017.
- Whether the orders dated 5 January 2023 and 19 September 2023 can be set aside by this writ petition.
Subjects
- GST
- tax recovery
- writ petition
- Section 112
- appellate order
- Bihar
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.13376 of 2025
======================================================
Roshan Kumar Son of Akhilesh Kumar Singh, resident of ward no. 06
Chakla, Banmankhi, Post and P.S. - Banmankhi, District- Purnea, Bihar.
... ... Petitioner/s
Versus
1. The State of Bihar through the Commissioner of State Taxes, New
Secretariat, Patna.
2. The Joint Commissioner, State Taxes, Purnea, Bihar.
3. The Additional Commissioner (Appeal), State Taxes, Purnea
Commissionary, Purnea, Bihar.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Alok Kumar Shahi, Advocate
Ms. Richa Rajiv Singh, Advocate
Ms. Swarna Roy, 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 29-04-2026 The present writ petition has been filed seeking the
following reliefs:-
“(a) For setting aside the order dated 19.09.2023 passed
by respondent no. 3.
(b) For setting aside the order dated 05.01.2023.
(c))For restraining the respondents for not recovering the
tax amount from the petitioner till the disposal of the writ
petition.”
2. After some arguments, the learned counsel for the
petitioner seeks liberty on behalf of the petitioner to challenge the
appellate order dated 19.09.2023, passed by the learned Additional
Commissioner (Appeal) of State Tax, Purnea Division, Purnea
Patna High Court CWJC No.13376 of 2025(2) dt.29-04-2026
2/2
by availing the remedy available under Section 112 of the Bihar
Goods and Services Tax Act, 2017. Liberty so sought is granted.
3. The writ petition stands disposed of.
(Mohit Kumar Shah, J)
( Arun Kumar Jha, J)
kanchan/-
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