Patna High Court
M/s Diwakar Construction Kodhwar, Ghogha Kahalgaon, District- BhagalpurversusThe State of Bihar
- Decided
- Disposal
- DISPOSED
Holding
The petition is disposed after the Court grants liberty to approach the tribunal under Section 112 of the Bihar Goods and Services Tax Act, 2017.
Summary
M/s Diwakar Construction, through its proprietor, filed a writ petition in the Patna High Court challenging two orders: (i) the dismissal of its GST appeal at the admission stage by the Additional Commissioner of State Tax (Appeal) on the ground of delay, and (ii) the imposition of interest and penalty by the Joint Commissioner of State Tax without proper consideration of facts. The petitioner sought certiorari to quash both orders and a direction restraining coercive action during the pendency of the petition. The Court examined whether the petitioner could approach the appropriate tribunal under the Bihar GST Act rather than continue the writ. The Court granted liberty to the petitioner to approach the tribunal under Section 112 of the Bihar Goods and Services Tax Act, 2017, and consequently disposed of the writ petition. The petition was therefore dismissed after granting the liberty.
Issues considered
- What is the appropriate forum for challenging the appellate order of dismissal under the Bihar GST regime?
- Whether the High Court should entertain a writ petition seeking quash of the appellate order and the penalty order, or direct the petitioner to approach the tribunal under Section 112 of the Bihar GST Act.
Legislation cited
Subjects
- GST
- Appellate order
- Writ petition
- Certiorari
- Section 112
- Bihar Goods and Services Tax Act
- Interest and penalty
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.17080 of 2025
======================================================
M/s Diwakar Construction Kodhwar, Ghogha Kahalgaon, District- Bhagalpur
through its Proprietor Jai Prakash Mandal, aged about 58 Yrs. (M) S/o Late
Sitaram Mandal, R/o Village- Kodwar, Police Station- Ghogha, District-
Bhagalpur.
... ... Petitioner/s
Versus
1. The State of Bihar through the Commissioner, Department of State Taxes,
Government of Bihar, Patna.
2. The Additional Commissioner of State Tax (Appeal), Bhagalpur Division,
Bhagalpur.
3. The Joint Commissioner State Tax, Bhagalpur Division, Bhagalpur.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr.Anupa Nand Jha, Adv.
For the State : AC to SC-11
======================================================
CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
and
HONOURABLE MR. JUSTICE RAJ KUMAR
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)
2 08-07-2026 The present writ petition has been filed seeking the
following reliefs:-
“1(i). For issuance of a writ in the nature of certiorari
thereby to quash the order dt. 26/05/25 in Memo No.
235, passed by the Additional Commissioner of State Tax
(Appeal) Bhagalpur Division, Bhagalpur whereby and
whereas passed an order in Appeal No [ARN]
AD100525005408K bearing GSTIN No.
10ABYPM8339D1ZG for the period of 01/04/2022 to
31/03/23 has been dismissed at the stage of Admission
only on the ground of delay.
Patna High Court CWJC No.17080 of 2025(2) dt.08-07-2026
2/2
(ii). For consequential writ or order for quashing of
order dt. 30/10/23, passed by the Joint Commissioner of
State Tax, Bhagalpur Circle-2 Bhagalpur has been
imposed Interest & penalty upon the petitioner/Taxpayer,
without considering the facts and circumstances of the
case.
(iii). For further issuance of a direction to the
Respondent No. 2 for restraining taking any coercive
action against the petitioner & for recovery of any
amount in demand during the pendency of the present
writ petition.”
2. At the outset, the learned counsel for the petitioner seeks
liberty on behalf of the petitioner to challenge the appellate
order dated 26.05.2025, passed by the Additional Commissioner
(Appeal), State Tax, Bhagalpur Division, Bhagalpur, by
approaching the Ld. Tribunal under Section 112 of the Bihar
Goods and Services Tax Act, 2017. Liberty, so sought, is
granted.
3. Accordingly, the present writ petition stands disposed of.
(Mohit Kumar Shah, J)
( Raj Kumar, J)
Ajay/-
U
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