Patna High Court
Bandhan Kumar SinghversusThe Union of India
- Decided
- Disposal
- DISPOSED
Holding
The court held that the petitioner is entitled to liberty to invoke Section 112 of the Bihar Goods and Services Tax Act, 2017, and accordingly disposed of the writ petition.
Summary
Bandhan Kumar Singh filed a writ petition seeking a certiorari to quash the order dated 1 September 2025 of the State Tax Additional Commissioner Appeal, Patna, which dismissed his GST appeal on the ground of delay without considering its merits. The petitioner admitted that his appeal was dismissed for delay and limitation, and requested liberty to challenge the order under Section 112 of the Bihar Goods and Services Tax Act, 2017. The High Court, after hearing, granted the petitioner liberty to invoke the statutory remedy under Section 112. Consequently, the court disposed of the writ petition without granting any further relief. The order effectively leaves the matter to be pursued under the statutory provision rather than through the writ jurisdiction.
Issues considered
- Whether the order rejecting the GST appeal on the ground of delay can be set aside by a writ of certiorari.
- Whether delay is immaterial when the appeal has merit under settled law.
- Whether the petitioner is entitled to liberty to challenge the appellate order under Section 112 of the Bihar GST Act, 2017.
Subjects
- GST
- tax appeal
- delay
- limitation
- certiorari
- Section 112
- writ petition
- High Court
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.16770 of 2025
======================================================
Bandhan Kumar Singh Son of Raj Nandan Prasad Singh, resident of Shankar
War Tolam Police Station- Mokama District- Patna.
... ... Petitioner/s
Versus
1. The Union of India through the Secretary, Finance Department, New Delhi.
2. The State Tax Commissioner, Bihar, Patna.
3. The State Tax Additional Commissioner Appeal Patna, East Division, Patna.
4. The State Tax Joint Commissioner, Barh Circle, Barh, Dist- Patna
5. The State of Bihar through the Additional Chief Secretary, Finance, Patna
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr.Mukesh Kumar, Advocate
Mr. Bijay Kumar Pandey, Advocate
For the Respondent/s : Ms. Shilpi Keshri, Advocate, CGCT
For the State : Mr. Vivek Prasad, GP-7
Mr. Pratyush Kumar, AC to GP-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 13-03-2026 The present writ petition has been filed
seeking the following relief:-
“1. I) For issuance of an appropriate
Writ/Writs in the nature of Certiorari,
commanding and directing the
respondents to quash the order dated
1.9.2025 passed by the respondent
State Tax Additional Commissioner
Appeal, Patna East Division, Patna by
which the Appeal No. GST/BR-23/25-26
has been rejected on the ground of
delay, without going through the merit
Patna High Court CWJC No.16770 of 2025(2) dt.13-03-2026
2/2
of the case, against the settled law
that if there is merit, delay is
immaterial.”
2. Admittedly the appeal filed by the petitioner
has stood dismissed on the ground of delay and
being barred by limitation.
3. In view of the aforesaid, the Ld. Counsel for
the petitioner seeks liberty on behalf of the
petitioner to challenge the appellate order dated
01.09.2025 passed by the respondent no. 3 i.e. the
State Tax Additional Commissioner Appeal, Patna,
East Division, Patna, by availing the remedy
provided for under Section 112 of the Bihar Goods
and Services Tax Act, 2017. Liberty, so sought, is
granted.
4. The writ petition stands disposed off.
(Mohit Kumar Shah, J)
(Arun Kumar Jha, J)
S.Sb/-
U
Checking your session…