Ajit Kumar JhaversusThe Union of India

                      IN THE HIGH COURT OF JUDICATURE AT PATNA
                              Civil Writ Jurisdiction Case No.15420 of 2025
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                 Ajit Kumar Jha Son of Jivkant Jha, resident of village- Bahadurpur, P.S.-
                 Bahadurpur, District- Darbhanga.

                                                                           ... ... Petitioner/s
                                                  Versus
           1.    The Union of India through the Secretary, Ministry of Finance, Government
                 of India.
           2.    The Chief Commissioner, Central GST Central Excise, Ranchi Zone, Patna.
           3.    The Commissioner (Appeal's) Central GST and Central Excise Patna II
                 Patna.
           4.    The Deputy Commissioner, GST and CX Division, Darbhanga.
           5.    The Assistant Commissioner, Central Goods and Service Tax, Division
                 Darbhanga.
           6.    The Superintendent (Appeals) Customs, Central GST and Central Excise,
                 Patna.
           7.    The State of Bihar through The Executive Engineer, Rural Works,
                 Department, Works Division, Muzaffarpur, East -2.
           8.    The Executive Engineer, Rural Works, Department, Works Division,
                 Darbhanga - 1.

                                                           ... ... Respondent/s
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                 Appearance :
                 For the Petitioner/s   :      Mr. Girish Chandra Jha, Adv.
                 For the Respondent/s-UoI:     Mr. Anshuman Singh
                                               Sr. Standing Counsel CGST
                 For the State           :     Ms. Shweta Anand
                                               A.C. to G.P. 13
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                 CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
                         and
                         HONOURABLE MR. JUSTICE ARUN KUMAR JHA
                                       ORAL ORDER

                 (Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)

2   13-05-2026                   The present writ petition has been filed seeking the

                   following reliefs:-

                           “That this is an application for issuance of appropriate
                           writ/writs, order/orders, direction/directions for setting aside
                           the order dated 30.06.2025 passed in Appeal No.
                           70/Pat/S.Tax/Appeal /2025-26 passed by Respondent no. 3
            Patna High Court CWJC No.15420 of 2025(2) dt.13-05-2026
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                              whereby and whereunder the appeal filed by the petitioner
                              was partially allowed and the demand of total service tax
                              (including cess) for the financial year 2016-17. was modified
                              to the extent of Rs. 13,69,623/- from Rs. 35,66,063/- for
                              services provided during the relevant period, and also
                              modified the rate of interest under section 75 of the Finance
                              Act to the extent of service tax evaded, further modified the
                              penalty amount under section 78 of the Finance Act to Rs.
                              13,69,623, further affirmed penalty of Rs. 10,000/- under
                              Section 77(1) (a) of the Finance Act, further affirmed penalty
                              of Rs.10,000/- under section 70 of Finance Act read with rule
                              7C of Service Tax rules, 1994 and further affirmed the
                              penality of Rs. 10000/- under section 77(1)(c)(ii) of the
                              Finance act.”

                                  2. At the outset, the learned counsel for the petitioner

                      seeks liberty on behalf of the petitioner to challenge the

                      impugned order dated 30.06.2025, passed by the learned

                      Commissioner (Appeals) of Customs, Central GST & Central

                      Excise, Patna by filing appropriate appeal. Liberty so sought is

                      granted.

                                  3. The writ petition stands disposed of.



                                             (Mohit Kumar Shah, J)


                                               ( Arun Kumar Jha, J)
kanchan/-

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