Patna High Court
M/s Durga Jaiswal (legal name)versusThe Union of India
- Decided
- Disposal
- DISPOSED
Holding
The court granted the petitioner liberty to challenge the appellate order under Section 112 of the CGST Act and disposed of the writ petition.
Summary
M/s Durga Jaiswal (Atul Automobiles) filed a writ petition in the Patna High Court challenging an order‑in‑appeal dated 16‑Oct‑2025 that rejected its appeal against an earlier order of the Assistant Commissioner, CGST & CX, Darbhanga. The petition sought mandamus to quash the appellate order, direct a fresh consideration of the appeal, stay the tax, interest and penalty demand, and refund a pre‑deposit. The court, after hearing counsel, granted the petitioner liberty to challenge the appellate order under Section 112 of the Central Goods and Services Tax Act, 2017, and disposed of the writ petition. No substantive merits of the tax demand were decided. The order essentially limited the relief to procedural liberty and dismissed the writ petition.
Issues considered
- Whether the petitioner is entitled to liberty to challenge the appellate order under Section 112 of the CGST Act
- Whether a writ of mandamus can be issued to direct the appellate authority to reconsider the appeal and stay the tax demand
Legislation cited
- Central Goods and Services Tax Act, 2017 — s. 107(4), 112
Subjects
- GST
- CGST Act
- Section 112
- Section 107(4)
- writ petition
- mandamus
- natural justice
- tax demand
- stay order
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.1598 of 2026
======================================================
M/s Durga Jaiswal (legal name) Atul Automobiles (Trade name) addressed at-
Ward no. 02, Patna Gaddi Chowk, P.O. and P.S. Jayanagar, District-
Madhubani, though Manager- Rahul Jaiswal, male, aged about 36 years, Son
of Ganesh prasad Jaiswal, resident of Mohalla- Ward No. 02, Kharga Marg,
P.O. and P.S. Jainagar, District- Madhubani Bihar- 847226.
... ... Petitioner/s
Versus
1. The Union of India through the Ministry of Finance, Department of
Revenue, Government of India, New Delhi.
2. The Principal Chief Commissioner, Central Goods and Service Tax and
Central Excise, Patna-I Commissionerate, 1st Floor, Old Aaykar Bhawan,
Patna.
3. The Commissioner, Central Goods and Service Tax and Central Excise,
Patna- I Commissionerate, Patna.
4. The Additional Commissioner (Appeals), Central Goods and Service Tax
and Central Excise, Office of the Commissioner (Appeals), 2nd Floor, C.R.
Building (Annexe), Bir Chand Patel Path, Patna- 800001.
5. The Assistant Commissioner, Central Goods and Service Tax and Central
Excise Division, Darbhanga, Balbhadrpur, N.P Mishra Road, Near Congress
Office, Laheriarai, Darbhanga- 846001.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Rajeev Ranjan, Advocate
Mr. Vikas Kumar, Advocate
Ms. Nishi Priya, Advocate
For the Respondent/s : Mr.Amit Pandeya, Sr. SC, CGST & C
Ms. Ruchi Mandal, Jr. SC, CGST & C
======================================================
CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
and
HONOURABLE MR. JUSTICE ARUN KUMAR JHA
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)
3 08-04-2026 The present writ petition has been filed seeking the
following reliefs:-
“(1) For issuing of writ/order/direction/declaration
in the nature of Mandamus or any other
appropriate writ/order or direction in the nature
Patna High Court CWJC No.1598 of 2026(3) dt.08-04-2026
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thereof to quash the impugned Order-in-Appeal No.
523/Pat/GST/Appeal/2025-26 dated 16.10.2025
passed by the Additional Commissioner (Appeals),
Central GST & Central Excise, Patna (hereinafter
referred to as "the Appellate Authority"), rejecting
the appeal filed by the petitioner against the Order-
in-Original (OIO) No. 02/GST/AC/DBG/2024-25
dated 26.04.2024 passed by the Assistant
Commissioner, CGST & CX, Darbhanga Division
(hereinafter referred to as "the Adjudicating
Authority"), AND
(II) For issuing a Writ of Mandamus directing the
Appellate Authority to reconsider the appeal on its
merits by, exercising its power to condone any
technical delay in filing the appeal under Section
107(4) of the CGST Act and by examining the
substantive grounds of the appeal and supporting
documents and pass a fresh order after and by
considering the petitioner's written submissions
giving the petitioner a fair hearing.
(III) Alternatively, direct the Appellate Authority to
remit the case back to the Adjudicating Authority
Patna High Court CWJC No.1598 of 2026(3) dt.08-04-2026
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with directions to reconsider the order by,
following proper procedures as mandated in the
CGST Act and Rules and Considering the
explanations and documents submitted by the
petitioner and providing detailed written reasons
for any non-acceptance explanations and
documents submitted by the petitioner of demand
raised;
(IV) For issuing an order of stay or suspension of
the demand comprising of tax, interest, and penalty,
pending adjudication of this petition, as recovery of
the demand would cause irreparable injury to the
petitioner's business;
(V) To, quash the Order-in-Original No.
02/GST/AC/DBG/2024-25 dated 26.04.2024 on the
grounds that the order is ex-parte and passed in
violation of natural justice and that the conclusions
are based on misinterpretation of statutory
provisions and the factual findings are erroneous
and the demand raised is unjustified.
(VI) To, direct the respondent authorities to refund
the amount, 10% of the duty demand, paid by the
Patna High Court CWJC No.1598 of 2026(3) dt.08-04-2026
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petitioner towards the pre-deposit for filing appeal
against the impugned demand, with interest at the
rate prescribed under the CGST Act;”
02. After some arguments, learned counsel for the
petitioner seeks liberty on behalf of the petitioner to challenge
the appellate order dated 16.10.2025, passed by the Additional
Commissioner (Appeals) of Customs, Central GST & Central
Excise, Patna in Appeal Case No. 523/Pat/GST/Appeal/2025-26
by availing the remedy provided for under Section 112 of the
Central Goods and Services Tax Act, 2017. Liberty so sought is
granted.
03. Accordingly, the present writ petition stands
disposed of.
(Mohit Kumar Shah, J)
( Arun Kumar Jha, J)
anuradha/-
U
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