Patna High Court
Prem Pratap RayversusThe State of Bihar
- Decided
- Disposal
- DISPOSED
Holding
The court granted the petitioner liberty to challenge the appellate order under Section 112 of the Bihar GST Act, 2017.
Summary
Petitioner Prem Pratap Ray filed a writ petition challenging the cancellation of his GST registration dated 31.07.2022, alleging that the order was issued mechanically without hearing and violated natural justice. He also contested the appellate order dated 29.07.2025 that rejected his appeal on the ground of delay under Section 107 of the Central GST Act. The petitioner sought certiorari to quash both orders and restrain the tax authorities from further action. The court granted the petitioner liberty to challenge the appellate order under Section 112 of the Bihar GST Act, 2017. No substantive merits of the cancellation were decided, and the writ petition was disposed of.
Issues considered
- Whether the cancellation order under GST Rules 22(3) was issued in violation of the principles of natural justice.
- Whether the appellate order rejecting the petitioner's appeal on the ground of delay under Section 107 of the Central GST Act is valid.
- Whether the petitioner is entitled to liberty to challenge the appellate order under Section 112 of the Bihar GST Act, 2017.
Legislation cited
- Central Goods and Services Tax Act, 2017 — s. Section 107
- Central Goods and Services Tax Rules, 2017 — s. Rule 22(3)
Subjects
- GST registration cancellation
- natural justice
- certiorari
- Section 107 CGST Act
- Section 112 Bihar GST Act
- procedural fairness
- tax authority powers
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.17618 of 2025
======================================================
Prem Pratap Ray Son of Shri Ram Pratap Ray Resident of Village- Raidih,
P.O.- Minapur Rai, P.S.- Hajipur Sadar, District- Vaishali.
... ... 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 Taxes (Appeals), Patna East Division,
Patna.
3. The Joint Commissioner of State Taxes, Kadam Kuan, Patna.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr.Gautam Kumar Kejriwal
For the Respondent/s : Mr.Standing Counsel (11)
======================================================
CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
and
HONOURABLE MR. JUSTICE ARUN KUMAR JHA
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)
2 08-04-2026 The present writ petition has been filed by
the petitioner seeking the following reliefs:-
“1. a) For issuance of a writ or order or
a direction in the nature of Certiorari
for quashing of the order dated
31.07.2022 passed in form GST REG
19 by the respondent number 3
whereby the registration of the
petitioner has been cancelled in terms
of rules 22(3) of the Central Goods and
Services Tax Rules, 2017 (hereinafter
referred to as the "Rules, 2017" for
short) by a completely mechanical,
non-speaking and silent order which is
violative of the principles of natural
justice;
Patna High Court CWJC No.17618 of 2025(2) dt.08-04-2026
2/3
b) For further issuance of a writ or
order or a direction in the nature of
Certiorari for quashing of the order
dated 29.07.2025 issued vide memo
number 611 by the respondent
number 2 under Section 107 of the
Central Goods and Services Tax Act,
2017 (hereinafter referred to as the
Central Act 2017 for short) whereby
the appeal preferred by the petitioner
against the order of cancellation of
registration dated 31.07.2022 has
been rejected on grounds of delay;
c) For further restraining the
respondents from determining any
liability of tax, interest and penalty
and also taking any coercive action
against the petitioner on account of
cancellation of registration in terms of
the order dated 31.07.2022 passed by
the respondent number 3 in most
unreasonable, arbitrary and
mechanical manner;
d) For further holding and a
declaration that the impugned order
cancelling registration of the petitioner
passed by the respondent number 3 is
mechanical, non-speaking and in teeth
of principles of natural justice as no
adequate opportunity of hearing has
been afforded to the petitioner before
such an order having drastic
consequences was passed and
therefore the same is unsustainable in
the eye of law.”
2. At the outset, the Ld. Counsel for the
petitioner seeks liberty on behalf of the petitioner
to challenge the appellate order dated 29.07.2025
passed by the Additional Commissioner of State
Patna High Court CWJC No.17618 of 2025(2) dt.08-04-2026
3/3
Taxes (Appeals), 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.
3. Accordingly, the present writ petition stands
disposed of.
(Mohit Kumar Shah, J)
(Arun Kumar Jha, J)
S.Sb/-
U
Checking your session…