Patna High Court
M/S RAUNAK ENTERPRISESversusThe State of Bihar
- Decided
- Disposal
- DISPOSED
Holding
The petition was disposed of, with liberty granted to approach the tax tribunal under Section 112 of the Bihar GST Act, 2017.
Summary
Raunak Enterprises filed a writ petition challenging the cancellation of its GST registration by the Joint Commissioner, who claimed the declared place of business was non‑existent, and the rejection of its appeal by the Additional Commissioner on grounds of delay. The petitioner sought quashing of both orders, restoration of its registration, and a restraining direction against coercive recovery actions. The court granted the petitioner liberty to approach the appropriate tribunal under Section 112 of the Bihar Goods and Services Tax Act, 2017, to contest the order of the Additional Commissioner. No substantive merits of the writ were decided, and the petition was disposed of without granting the reliefs sought. The order emphasizes that the appropriate forum for such tax matters is the designated tribunal.
Issues considered
- Whether the order cancelling the GST registration can be quashed by a writ of certiorari
- Whether the rejection of the appeal on the ground of delay can be challenged in this court
- Whether the petitioner is entitled to a direction restraining the tax authority from taking coercive recovery actions pending the writ
Legislation cited
Subjects
- GST registration
- cancellation
- writ petition
- tax authority
- Section 112
- coercive recovery
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.13816 of 2025
======================================================
M/S RAUNAK ENTERPRISES through its Proprietor Nagendra Sah, having
its Place of Business at Banraria, Singia Hibin, Motihari, East Champaran and
its Power of Attorney Holder Rahul Kumar, Aged about 24 Years, Gender
Male, Son of Pahlad Prasad Gupta, Resident of Ward No. 20, Raxaul, Near
Block Naya Basti, P.S. Raxaul, District-East Champaran.
... ... Petitioner/s
Versus
1. The State of Bihar through the Commissioner, State Tax, Government of
Bihar, Patna.
2. The Additional Commissioner (Appeals-1), Muzaffapur, Bihar.
3. joint Commissioner, State Tax, Motihari, District-East Champaran.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr.Alok Kumar, Advocate
For the Respondent/s : Government Pleader (7)
======================================================
CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
and
HONOURABLE MR. JUSTICE RAJ KUMAR
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)
2 01-07-2026 The present writ petition has been filed seeking the
following reliefs:-
“1.ⅰ) For issuance of appropriate writ or order for
quashing of order dated 12.09.2023 issued vide
Reference No. ZA100923023809L dated 12.09.2023 by
the Joint Commissioner, State Tax, Motihari, East
Champaran whereby the GST Registration has been
cancelled stating that during field visit the declared
place of business was found non-existent;
(ii) For issuance of appropriate writ or order for
quashing of order dated 21.05.2025 issued vide
Reference No. ZD100525016834P dated 21.05.2025 by
Patna High Court CWJC No.13816 of 2025(2) dt.01-07-2026
2/2
the Respondent No. 2, the Additional Commissioner
(Appeals-1), for Muzaffarpur whereby the application
revocation has been rejected on the ground of delay in
submission of appeal;
(iii) For a direction to the Respondent No. 3 to restore
the registration granted under GST Act, 2017 of the
petitioner whereby the registration of the petitioner was
cancelled without considering the reply filed by the
petitioner;
(iv) For further issuance of a direction restraining the
Respondent No. 3 from taking any coercive action for
recovery of the amount in demand during pendency of
the present writ petition.”
2. At the outset, the Ld. Counsel for the petitioner seeks
liberty on behalf of the petitioner to challenge the order dated
21.05.2025 passed by the Ld. Additional Commissioner of State
Tax (Appeals), Tirhut Division, Muzaffarpur, by approaching
the learned Tribunal 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)
(Raj Kumar, J)
S.Sb/-
U
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