Patna High Court
Mahesh MehtaversusThe Union of India
- Decided
- Disposal
- DISPOSED
Holding
The Court held that the writ petition must be dismissed and the petitioner should seek relief under Section 112 of the CGST Act, 2017.
Summary
Mahesh Mehta, a sole proprietorship, challenged the cancellation of its GST registration. The Additional Commissioner (Appeals) dismissed the appeal on the ground that it was filed beyond the 90‑day limitation and without a certified copy of the impugned order. The petitioner also alleged that a Superintendent cancelled the registration ex parte, denying a hearing. The petitioner sought quashing of the appellate order, restoration of the GSTIN and mandamus directing the authorities to reinstate the registration. The Court granted liberty to challenge the appellate order under Section 112 of the Central Goods and Services Tax Act, 2017, and disposed of the writ petition. Consequently, the petitioner must pursue the remedy provided by the statute rather than the writ jurisdiction.
Issues considered
- Whether the dismissal of the appeal for limitation can be challenged by a writ petition.
- Whether the ex parte cancellation of GST registration without hearing violates principles of natural justice.
- Whether the petitioner is entitled to restoration of its GST registration and GSTIN.
Legislation cited
Subjects
- GST registration
- cancellation
- limitation period
- ex parte order
- natural justice
- mandamus
- Section 112
- writ petition
- High Court
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.14717 of 2025
======================================================
Mahesh Mehta male aged -43 years (A Sole Proprietorship Firm), Having its
Registered Office at Thakurbari, Dhamdaha Tola Dhamdaha Middle School
PS Dhamdaha District Purnea through its sole proprietor Mahesh Mehta S/O
Nathan Mehta, Nehru Chouk Dhamdaha UttarVTC Dhamdaha, P S
Dhamdaha District Purniya.
... ... Petitioner/s
Versus
1. The Union of India through the Secretary, Ministry of Finance, Department
of Revenue, having its office at Room No.46, North Block, P.O. and P.S.
North Block, New Delhi-110001.
2. The State of Bihar through the chief Secretary, Govt. of Bihar, Patna
3. Additional Commissioner Appeal C- GST AND Service Tax and Excise
Central Revenue Building, Bir Chand Patel Path Patna.
4. Assistant Commissioner C- GST and Service Tax and Excise Dhamdaha,
Purniya.
5. Superintendent, Central GST and Central Excise, Purnea
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr.Uday Prasad Singh, Advocate
Mr. Krishna Kumar Singh, Advocate
For the Respondent/s : Mr. Amit Pandey, Sr. SC, CGST/CX
Ms. Ruchi Mandal, Jr. SC, CGST/CX
Mr. Rakesh Kumar, Advocate
Ms. Asmita Sinha, Advocate
======================================================
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.(i) For Quashing of Order dated 18.06.2025
passed by Additional Commissioner, (Appeal),
CGST& CX (Appeals), Patna Division, Patna
whereby and whereunder the appeal of the petitioner
Patna High Court CWJC No.14717 of 2025(2) dt.29-04-2026
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was dismissed by respondent no.2 against the order
of cancellation of Registration, on the ground of
limitation that the petitioner has not filed the appeal
within the stipulated period of 90 days and there were
delay in filing of appeal and apart from that the
petitioner had also not filed the certified copy of
Impugned Order before the Appellate Authority.
(ii) For issuance of an appropriate
writ/order/direction for setting aside order bearing
reference no. ZA1012230324962 dated 14.12.2023,
passed by Superintendent, CGST & CX, Purnea
Range whereby and whereunder respondent
authorities passed an ex parte order dated 14.12.2023
without providing an opportunity of hearing to the
petitioner whereby and whereunder respondent
authority cancelled the Registration of the petitioner
and there is no pending of tax amount against the
petitioner.
(iii) For issuance of writ in the nature of Mandmus
directing the respondent to restore the GSTIN to the
petitioner where as the Joint Commissioner issued the
order of approval of application for candonation of
delay in filing revocation application of cancellation
of registration.
(iv) For issuance of writ in the nature of Mandamus
directing the respondent authority to restore the GST
Registration of the petitioner after revocation of
cancellation of registration with immediate effect, as
the petitioner is ready to furnish the returns of earlier
year within Fifteen Days from the date of the Order of
Patna High Court CWJC No.14717 of 2025(2) dt.29-04-2026
3/3
this Hon'ble Court.”
2. At the outset, the Ld. Counsel for the petitioner seeks
liberty on behalf of the petitioner to challenge the appellate
order dated 18.06.2025 passed by the Additional
Commissioner(Appeals) of Customs, CGST and Central Excise,
Patna, by availing the remedy provided for under Section 112
of the Central 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)
S.Sb/-
U
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