Patna High Court
M/s Bandhan BricksversusState of Bihar
- Decided
- Disposal
- DISPOSED
Holding
The court granted the petitioner liberty to challenge the appellate order under Section 112 of the Bihar GST Act and disposed of the writ petition.
Summary
M/s Bandhan Bricks filed a writ petition challenging two orders: one dated 23.03.2024 dismissing its appeal for the FY 2021-22, and another dated 13.09.2023 issued under Section 73 of the Bihar Goods and Services Tax Act, 2017, which it alleged was passed on mere estimates without proper evidence. The petitioner sought to set aside both orders and requested liberty to challenge the appellate order under Section 112 of the Act. The Patna High Court, after hearing counsel, granted the petitioner liberty to pursue the challenge under Section 112. No substantive decision on the merits of the two orders was made. Consequently, the writ petition was disposed of with the granted liberty.
Issues considered
- Whether the petitioner is entitled to liberty to challenge the appellate order dated 23.03.2024 under Section 112 of the Bihar GST Act.
- Whether the order dated 13.09.2023 passed under Section 73 of the Bihar GST Act can be set aside for lack of evidence.
Subjects
- GST
- Tax assessment
- Writ petition
- Section 112
- Appellate order
- Bihar
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.13952 of 2025
======================================================
M/s Bandhan Bricks a proprietary concern having its office at Bilari,
Katrisarai, District Nalanda 805105, Bihar through its authorized signatory
Shri Nagendra Kumar (Male, aged about 50 years), son of Late Laxmi
Narayan Sinha, resident of Mayapur, P.S. Katrisarai, Nalanda, Bihar-805105.
... ... Petitioner
Versus
1. State of Bihar through Commissioner of State Tax, Bihar, Patna having its
office at Vikas Bhawan, Patna.
2. Addl. Commissioner of State Tax (Appeal), Patna East Division, Patna.
3. Dy. Commissioner of State Tax, Biharsharif Circle, Biharsharif.
... ... Respondents
======================================================
Appearance :
For the Petitioner/s : Ms. Maria Nazir, 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)
4 29-04-2026 Heard the learned counsel for the parties.
2. The present writ petition has been filed seeking
the following reliefs:
“(i) the order dated 23.03.2024 (as
contained in Annexure- P/4) passed by the
respondent no. 2 dismissing the appeal for the
period 2021-22 be set aside and quashed.
(ii) the order dated 13.09.2023 (as
contained in Annexure- P/3 series) passed by the
respondent no. 3 under Section 73 of the Bihar
Goods and Services Tax Act, 2017 (hereinafter
called the Act) for the period 2021-22 merely on
estimate and without any cogent evidence or
material on record in contravention of Section 7
and 9 of the Act be set-aside and quashed.”
Patna High Court CWJC No.13952 of 2025(4) dt.29-04-2026
2/2
3. At the outset, the learned counsel for the
petitioner seeks liberty on behalf of the petitioner to challenge
the appellate order dated 23.03.2024, passed by the learned
Additional Commissioner (Appeal) of State Tax, Patna East
Division, Patna, by availing the remedy provided for under
Section 112 of the Bihar Goods and Services Tax Act, 2017.
4. Liberty so sought is granted.
5. Accordingly, the present writ petition stands
disposed off with the aforesaid liberty.
(Mohit Kumar Shah, J)
(Arun Kumar Jha, J)
Shahnawaz/-
U
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