Patna High Court
Sudhtam ConstructionversusThe State of Bihar
- Decided
- Disposal
- DISPOSED
Holding
The court held that the petitioner is entitled to seek remedy under Section 112 of the Bihar Goods and Services Tax Act, 2017, and therefore disposed of the writ petition while granting liberty to challenge the order.
Summary
Sudhtam Construction filed a writ petition in the Patna High Court seeking to set aside a show cause notice dated 12.03.2024, the ex‑parte cancellation of its GST registration dated 05.12.2024, and the order of the Additional Commissioner dated 04.07.2025 that rejected its appeal on the ground of limitation. The petitioner argued that it was ready to file the pending returns and sought restoration of its registration. The court granted the petitioner liberty to challenge the Additional Commissioner’s order under Section 112 of the Bihar Goods and Services Tax Act, 2017. No substantive order setting aside the SCN or cancellation was made. Consequently, the writ petition was disposed of.
Issues considered
- Whether the show cause notice and cancellation of GST registration can be set aside.
- Whether the order of the Additional Commissioner rejecting the appeal on limitation grounds can be set aside.
- Whether the petitioner is entitled to liberty to challenge the order under Section 112 of the Bihar GST Act, 2017.
Legislation cited
Subjects
- GST
- registration cancellation
- show cause notice
- limitation period
- Section 112
- Patna High Court
- writ petition
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.16652 of 2025
======================================================
Sudhtam Construction C/o- Arjun Kumar Singh, Jadhua Bag Tola, Hajipur,
Vaishali, Bihar, 844101 through its proprietor Nikhil Kumar (Male), aged
about 27 years, Son of Arjun Kumar Singh, resident of Allipur Hatta, P.S.-
Mahnar, District- Vaishali, Bihar- 844506.
... ... Petitioner/s
Versus
1. The State of Bihar through the Principal Secretary, Bihar Sales Tax (Goods
and Services) Department, Government of Bihar, Patna.
2. The Additional Commissioner of State Tax (Appeal), Saran, Bihar.
3. The Joint Commissioner of State Tax, Hajipur, Saran, Bihar.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Priyajeet Pandey, Advocate
Ms. Megha, Advocate
Mr. Kaustubh Kumar, Advocate
For the Respondent/s : Mr.Government Pleader (7)
======================================================
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. For setting aside the SCN dated 12.03.2024, bearing
Reference No. ZA1003240242765, issued to the petitioner
alleging non-filing of GST returns and proposing cancellation
of registration.
ii. For setting aside the order of Cancellation of Registration
dated 05.12.2024, issued vide Reference no.
ZA1012240115484, whereby and whereunder the Joint
Commissioner of State Tax, Hajipur has ex-parte cancelled
the registration of the petitioner's company effective from
12.03.2024.
iii. For setting aside the Order dated 04.07.2025, passed by
the Additional Commissioner of State Tax (Appeal), Saran,
Patna High Court CWJC No.16652 of 2025(2) dt.13-05-2026
2/2
Bihar, in Appeal No: AD100425001812T, rejecting the Appeal
filed by the petitioner against the cancellation Order dated
05.12.2024, on the ground of limitation stating that the
petitioner has not filed the appeal within the stipulated period
of 90 days and there was a delay in filing of appeal.
iv. For directing the respondent authority to restore the GST
Registration of the petitioner after revocation of cancellation
of registration with immediate effect, as the petitioner is ready
to furnish the returns of earlier year within fifteen days from
the date of the Order of this Hon'ble Court.”
2. At the outset, the learned counsel for the petitioner
seeks liberty on behalf of the petitioner to challenge the
impugned order dated 04.07.2025, passed by the learned
Additional Commissioner (Appeal) of State Tax, Saran
Division, Chapra 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
Checking your session…
Lawyer court records for this case
Associated through the court’s case reference.