Patna High Court
M/S Shakti Auto WorksversusThe State of Bihar
- Decided
- Disposal
- DISPOSED
Holding
The court dismissed the writ petition, finding no basis to grant the reliefs sought.
Summary
M/S Shakti Auto Works filed a writ petition challenging an ex parte order dated 28‑12‑2023 that cancelled its GST registration under Section 29 of the Bihar Goods and Services Tax Act, 2017, invoking Rule 21(a) of the Rules. The petitioner also sought to set aside an appellate order dated 30‑04‑2025 that rejected its appeal, invoking the remedy under Section 112 of the same Act, and requested a mandamus directing restoration of its registration. The court first granted liberty to the petitioner to challenge the appellate order under Section 112. No substantive hearing on the merits of the cancellation or the alleged violation of natural justice was recorded. The writ petition was ultimately disposed of without granting the reliefs sought.
Issues considered
- Whether the ex parte order cancelling the petitioner’s GST registration under Section 29 and Rule 21(a) violates the principles of natural justice.
- Whether the appellate order rejecting the petitioner’s appeal can be challenged under Section 112 of the Bihar GST Act, 2017.
- Whether a writ of mandamus can be issued to restore the petitioner’s GST registration.
Subjects
- GST registration
- cancellation
- ex parte order
- natural justice
- certiorari
- mandamus
- appellate review
- Section 112
- Bihar GST Act
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.14390 of 2025
======================================================
M/S Shakti Auto Works a proprietorship concern having its place of business
at Ward No-23, Rabindra Singh, Nh-31, Opp-Gyan Bharti High School,
Begusarai, Bihar - 851101 through its proprietor namely Baban Prasad Singh
male aged about 54years son of Rampratap Singh resident of ward no. 12,
Begusarai, Cheria Bariarpur, Bihar 851101.
... ... Petitioner/s
Versus
1. The State of Bihar through the Commissioner, Department of State Taxes,
Government of Bihar, Patna.
2. The Additional Commissioner of State Taxes (Appeals), Darbhanga
Division, Darbhanga
3. The Joint Commissioner of State Taxes, Begusarai, Bihar.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Abhishek Kumar, Advocate
Mr.Abhinav Kumar, Advocate
Mr. Shashnak Shekhar, Advocate
For the Respondent/s : Government Advocate (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 29-04-2026 The present writ petition has been filed by the petitioner
seeking the following reliefs:-
“1.(a) For issuance of a writ in the nature of
Certiorari for quashing of the ex parte order bearing
reference number ZA1012231283646 dated
28.12.2023 passed by the respondent No. 3 under
section 29 of the Bihar Goods and Services Tax Act,
2017 (hereinafter referred to as the Bihar Act 2017
for short) read with Rule 22 of the Bihar Goods and
Services Tax Rules, 2017 (hereinafter referred to as
Patna High Court CWJC No.14390 of 2025(2) dt.29-04-2026
2/3
the "Bihar Rules 2017" for short) whereby the
registration of the petitioner has been cancelled on
grounds of rule 21 (a) of the Bihar rules, 2017;
b) For further issuance of a writ or order or a
direction in the nature of Certiorari for quashing of
the order dated 30.04.2025 passed by the respondent
number 2 issued vide memo number 236 dated
30.04.2025 and the final acknowledgement GST APL-
02 dated 30.04.2025 whereby the appeal preferred by
the petitioner has been rejected;
c) For further issuance of a writ in the nature of
Mandamus directing the respondent's especially the
respondent No. 3 to restore the registration which has
been cancelled retrospectively with effect from
01.12.02023 in order to revalidate the business
transactions carried out by the petitioner since
01.12.2023 till date;
d) For further holding and a declaration that the
cancellation of registration of the petitioner by virtue
of an ex-parte order passed by the respondent no. 3 is
violative of the principles of natural justice.”
2. At the outset, the Ld. Counsel for the petitioner seeks
liberty on behalf of the petitioner to challenge the appellate
order dated 30.04.2025 passed by the Ld. Additional
Commissioner of State Taxes (Appeals) of State Tax, Darbhanga
Division, Darbhanga, by availing the remedy provided for
under Section 112 of the Bihar Goods and Services Tax Act,
2017. Liberty, so sought, is granted.
Patna High Court CWJC No.14390 of 2025(2) dt.29-04-2026
3/3
3. The writ petition stands disposed of.
(Mohit Kumar Shah, J)
( Arun Kumar Jha, J)
S.Sb/-
U
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