Patna High Court
Prakash Kumar ChhotuversusThe Union of India
- Decided
- Disposal
- DISPOSED
Holding
The Court held that the petitioner is entitled to seek redress before the tribunal under Section 112 of the CGST Act, and therefore disposed of the writ petition after granting such liberty.
Summary
The petitioner, Prakash Kumar Chhotu, filed a writ petition challenging a show‑cause notice that jointly issued GST forms REG‑17 and REG‑31, alleging violation of CGST Rules 21A and 22(1). He also contested the cancellation of his GST registration and an appellate order that dismissed his appeal on the ground of limitation without a hearing, claiming denial of natural justice. The petitioner sought the setting aside of these orders and relief under Section 112 of the CGST Act. The Court examined whether the joint issuance of the forms contravened the rules, whether the cancellation order could stand despite the petitioner filing returns within the statutory period, and whether the appellate authority correctly applied the limitation period without affording a hearing. The Court granted the petitioner liberty to approach the appropriate tribunal under Section 112 of the CGST Act to pursue his grievances. Consequently, the writ petition was disposed of after the liberty was granted.
Issues considered
- Whether the joint issuance of GST forms REG‑17 and REG‑31 violates Rules 21A and 22(1) of the CGST Rules, 2017.
- Whether the cancellation of the petitioner's GST registration is valid despite filing returns within the 30‑day period.
- Whether the appellate order dismissing the appeal on limitation grounds without a hearing violates principles of natural justice.
- Whether the petitioner is entitled to approach the tribunal under Section 112 of the Central Goods and Services Tax Act, 2017.
Legislation cited
- Central Goods and Services Tax Act, 2017 — s. 112
- CGST Rules, 2017 — s. 21A, 22(1)
Subjects
- GST registration
- show cause notice
- CGST Rules
- limitation period
- natural justice
- Section 112
- customs authority
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.15392 of 2025
======================================================
Prakash Kumar Chhotu, Son of Amrendra Prasad Ojha, Resident of Village-
Shubhai Bisanpur Basant, Ward No. 09, P.S. Hajipur, District Vaishali.
... ... Petitioner/s
Versus
1. The Union of India through the Secretary, Department of Financial Service,
New Delhi-110001.
2. The Commissioner, Custom, Central Goods and Service Tax, Central Excise,
Bihar and Jharkhand Zone, C.R Building (Annexe) Birchand Patel Path,
Patna-800001.
3. The Additional Commissioner (Appeals), Custom, Central Goods and Ser-
vice Tax, Central Excise, 2nd Floor, C.R Building (Annexe) Birchand Patel
Path, Patna-800001.
4. The Superintendent, Custom, Central Goods and Service Tax, Central Ex-
cise, Hazipur, Vaishali.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Narendra Kumar, Advocate
For the Respondent/UOI : Mr. Amit Pandey, Sr. SC, CGST & CX
======================================================
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 nature of
Certiorari or any other appropriate writ/writs,
order(s) direction(s) for setting aside the impugned
show cause notice issued vide Memo No.
ZA100224020334H dt. 06.02.2024 in combined
Form GST REG-17/31 (Annexure-P-1) in utter
Patna High Court CWJC No.15392 of 2025(2) dt.01-07-2026
2/3
violation of the Rules 21A & 22(1) of the CGST
Rules, 2017 whereas both the forms i.e. Form GST
REG-17 & GST REG-31 are having different nature
and it cannot be issued jointly.
II. For issuance of appropriate writ/writs,
order(s), direction(s) for setting aside the impugned
order issued vide Memo No. ZA1004240439005 dt.
19/04/2024 for cancelling the GST Registration of
the Petitioner (Annexure P/2), this has been passed
by the Respondent No.04 in contrary to the CGST
Rules, 2017 and failed to revoke the cancellation
order upon filing the returns in default within
statutory period of 30 days.
III. For further be pleased to set aside the
impugned appellate order dt. 31/07/2025 passed by
the Respondent No. 03 in GST Appeal
No.278/Pat/GST/Appeal/2025-26 (Annexure P-5)
whereby he has been pleased to dismiss the appeal
on the ground of limitation without hearing to the
Appellant which is against the law and contrary to
the natural justice.
IV. For any other orders,
direction/directions to which the Petitioner is
deemed entitle.”
2. At the outset, the learned counsel for the petitioner
seeks liberty on behalf of the petitioner to challenge the
appellate order dated 31.07.2025 passed by the Additional
Commissioner (Appeals), Office of the Commissioner (Appeals)
of Customs, Central GST & Central Excise, Patna by
Patna High Court CWJC No.15392 of 2025(2) dt.01-07-2026
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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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