Patna High Court
Rambau KumarversusThe Union of India
- Decided
- Disposal
- DISPOSED
Holding
The court held that the petitioner is entitled to approach the CGST appellate tribunal under Section 112 of the Central Goods and Services Tax Act, 2017, and therefore the writ petition stands disposed.
Summary
The petitioner, a GST-registered trader, filed a writ petition challenging the cancellation of his GST registration and the dismissal of his appeal on the ground of limitation. He sought various writs, including certiorari and mandamus, and claimed entitlement to the GST Amnesty Scheme. The respondents, representing the Union of India and tax authorities, had cancelled the registration and dismissed the appeal without considering merits. The court examined whether the petitioner could be permitted to approach the CGST appellate tribunal under Section 112 of the Central Goods and Services Tax Act, 2017. It held that such liberty could be granted, allowing the petitioner to seek redress before the tribunal. Consequently, the writ petition was disposed of without further orders.
Issues considered
- Whether the petitioner may be permitted to approach the CGST appellate tribunal under Section 112 of the Central Goods and Services Tax Act, 2017 for the appeal dismissed on limitation grounds
- Whether the writ petition challenging the cancellation of GST registration and dismissal of the appeal should be entertained or disposed
Legislation cited
Subjects
- GST
- Central Goods and Services Tax Act
- Section 112
- writ petition
- certiorari
- limitation
- registration cancellation
- amnesty scheme
- natural justice
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.15185 of 2025
======================================================
Rambabu Kumar, Male, aged about 52 Years, Proprietor, M/s Shiv Parwati
Traders (GSTIN 10BZGPK4680N1Z5), Son of Lala Sav, Resident of Village-
Manohar Bigha, P.O. and P.S.- Telhara, Nalanda, Bihar- 801306.
... ... Petitioner/s
Versus
1. The Union of India through the Secretary, Ministry of Finance, Department
of Revenue, North Block, New Delhi- 110001.
2. The Principal Chief Commissioner, CGST and CX, Patna Zone, Patna,
Bihar.
3. The Additional Commissioner (Appeals), CGST and CX, Patna, Bihar.
4. The Superintendent, CGST and CX, Biharsharif Range, Nalanda, Bihar.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Jitendra Kumar Rai, Advocate
For the Respondent/s : Mr. Sriram Krishna, Sr. Advocate, CGST
Ms. Ruchi Mandal, Jr. SC, CGST
Mr. Shashank Shekhar, Advocate
======================================================
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:-
“(i) For issuance of a writ in the nature of
Certiorari or any other appropriate writ, order, or
direction, for quashing the impugned Order-in-Appeal
dated 20.06.2025 passed by the Additional
Commissioner (Appeals), CGST & CX, Patna in Appeal
No. GST-36/Pat/2025-26/689-93, whereby the appeal of
the petitioner was dismissed solely on the ground of
limitation without adjudication on merits.
Patna High Court CWJC No.15185 of 2025(2) dt.01-07-2026
2/3
(ii) For issuance of a writ in the nature of
Certiorari/Mandamus, or any other appropriate writ,
order, or direction, for quashing the Order-in-Original
dated 27.02.2024 (Reference No. ZA100224137130J)
passed by the Superintendent, CGST & CX, Biharsharif
Range, Nalanda, cancelling the GST registration of the
petitioner (GSTIN 10BZGPK4680N1Z5).
(iii) For issuance of a writ in the nature of
Mandamus, or any other suitable writ, order or
direction, commanding the respondents to forthwith
restore the GST registration of the petitioner and permit
him to carry on business operations upon compliance
with statutory requirements.
(iv) For a declaration that the petitioner is
entitled to the benefit of the Amnesty Scheme notified
vide Notification No. 03/2023 – Central Tax dated
31.03.2023 (as amended), and for a consequential
direction to the respondents to extend the benefit thereof
in the interest of justice.
(v) For issuance of a writ, order, or
direction, declaring that the dismissal of the petitioner’s
appeal solely on the ground of limitation, without
consideration on merits, is arbitrary, disproportionate,
violative of Article 19(1)(g) of the Constitution of India,
and in breach of the principles of natural justice.
(vi) For any other relief(s) to which the
petitioner may be found entitled in the facts and
circumstances of the case, to secure the ends of justice,
equity, and fair play.”
2. At the outset, the learned counsel for the petitioner
seeks liberty on behalf of the petitioner to challenge the
appellate order dated 20.06.2025 passed by the Additional
Patna High Court CWJC No.15185 of 2025(2) dt.01-07-2026
3/3
Commissioner, CGST & CX (Appeals), Patna by approaching
the learned Tribunal under Section 112 of the Central Goods and
Services Tax Act, 2017. Liberty, so sought, is granted.
3. Accordingly, the present writ petition stands
disposed of.
(Mohit Kumar Shah, J)
(Raj Kumar, J)
GAURAV S./-
U
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