Patna High Court
Sanjay Kumar Agrawal @ Sanjay Kumar AgrawalaversusThe Union of India
- Decided
- Disposal
- DISPOSED
Holding
The High Court granted liberty to invoke Section 112 of the Bihar GST Act but dismissed the writ petition, leaving the impugned orders untouched.
Summary
The petitioner, Sanjay Kumar Agrawal, filed a writ petition in the Patna High Court seeking to set aside an order that rejected his appeal on the ground of limitation, to quash a fine imposed for non‑payment of the 2019‑20 CGST/SGST annual return, and to waive the late fee under Section 47 of the Bihar GST Act in view of a Finance Ministry notification. The petitioner’s counsel requested liberty to challenge the order dated 24‑02‑2025 under Section 112 of the Bihar Goods and Services Tax Act, 2017. The Court granted the requested liberty but disposed of the writ petition without granting any of the substantive reliefs sought. Consequently, the orders impugned by the petitioner remain in force. The decision underscores the procedural requirement of invoking the specific remedial provision under the Bihar GST Act before seeking substantive relief.
Issues considered
- Whether the order rejecting the appeal on the ground of limitation can be set aside.
- Whether the fine imposed for non‑payment of the 2019‑20 CGST/SGST annual return can be quashed.
- Whether the late fee under Section 47 of the Bihar GST Act can be waived in light of the 23‑01‑2025 Finance Ministry notification.
Legislation cited
- Bihar Goods and Services Tax Act, 2017 — s. 112, 47
Subjects
- GST
- Limitation
- Appeal
- Fine
- Annual Return
- Late Fee Waiver
- Section 112
- Section 47
- Writ Petition
- Patna High Court
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.15642 of 2025
======================================================
Sanjay Kumar Agrawal @ Sanjay Kumar Agrawala son of Lakhan Lal
Agrawala, resident of resident of 52 Naya Bazar Chowk, Police Station-
Jogsar, District- Bhagalpur
... ... Petitioner/s
Versus
1. The Union of India through the Commissioner, Central G.S.T. and Excise
(Appeal), Revenue Building, Income Tax Complex, near Income Tax
Golamber, Patna-800001.
2. The Deputy Commissioner, State Tax, Bhagalpur Anchal-1, Bhagalpur.
3. The Additional Commissioner (Appeal, State Tax, Bhagalpur Circle,
Bhagalpur
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Achintya Anand,Adv.
Mr. Prishu Snehil, Adv.
Mr. Sameer Kumar Sinha, Adv.
For the UOI : Mr. Anshuman Singh, Adv.
Sr. Standing Counsel CGST
For the State : Mr. Vivek Prasad, Adv.
======================================================
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:-
“(i) That an appropriate writ may be issued setting aside
the order vide Memo No.76 dated 24.02.2025 as
contained in Annexure-P/12 whereby and where under
the Respondent No 3 pleased to rejected the appeal of the
eptitioner merely on the ground of limitation in filing of
the appeal.
(ii) That an appropriate writ may be issued setting aside
the order dated 07.08.2024 as contained in Annexure-P/8
issued under the signature of Respondent No.2, whereby
Patna High Court CWJC No.15642 of 2025(2) dt.13-05-2026
2/2
and where under the Respondent No.2 pleased to impose
the fine of Rs. 61,254/- for CGST and same amount for
the SGST on nonpayment of Annual Return for the year
2019-20.
(iii) That an appropriate writ may be issued commanding
upon the respondent-authorities to waive in excess of the
late fee payable under Section 47 of the Act considering
the notification dated 23.01.2025 of the Ministry of
Finance (Department of Revenue) (Central board of
Indirect Taxes and Customs) with a liberty to file actual
taxable amount of the financial year 2019-20.”
2. At the outset, the learned counsel for the petitioner
seeks liberty on behalf of the petitioner to challenge the
impugned order dated 24.02.2025, passed by the learned
Additional Commissioner (Appeal) of State Tax, Bhagalpur
Division, Bhagalpur by availing the remedy provided for under
Section 112 of the Bihar 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)
kanchan/-
U
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