Patna High Court
Priya Trading Co.versusThe Union of India
- Decided
- Disposal
- DISPOSED
Holding
The petition was dismissed, with the Court granting liberty to the petitioner to challenge the appellate order under Section 112 of the Bihar GST Act, 2017.
Summary
Priya Trading Co., through its proprietor, filed a writ petition seeking a mandamus to restore its GST registration and a certiorari to quash the cancellation order dated 22-07-2021. The petition also challenged the dismissal of its earlier appeal on grounds of delay and limitation. The Court noted that the appeal was rightly dismissed for limitation, but granted the petitioner liberty to challenge the appellate order dated 25.01.2024 under Section 112 of the Bihar Goods and Services Tax Act, 2017. No relief was granted for restoration of registration or quashing of the cancellation. Consequently, the writ petition was disposed of, with liberty to approach the appropriate forum under the said provision.
Issues considered
- Whether the petitioner is entitled to a writ of mandamus for restoration of GST registration.
- Whether the cancellation order can be set aside by a writ of certiorari.
- Whether the petition is barred by limitation and delay.
- Whether the petitioner can be granted liberty to challenge the appellate order under Section 112 of the Bihar GST Act, 2017.
Subjects
- GST registration
- cancellation
- mandamus
- certiorari
- limitation
- Section 112
- Bihar GST Act
- High Court
- petition disposed
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.18188 of 2025
======================================================
Priya Trading Co. through its Proprietor Rinki Devi, Wife of Mukesh Kumar,
aged about- 36 years, W/o- Mukesh Kumar, Permanent Address- Sukhasan
Road, District- Madhepura, Bihar- 852113, Resident of- Ward No. 23, Bhirkhi
Mission Road, District- Madhepura, Bihar- 852113.
... ... Petitioner/s
Versus
1. The Union of India through the Commissioner of Central Goods and Service
Tax, Patna.
2. The State of Bihar, through the Secretary, Commercial Tax Department,
Bihar.
3. Commissioner of State GST, GST, New Secretariat, Patna.
4. The Additional Commissioner of State Tax, Appeals, Purnea Division,
Purnea, Bihar.
5. The Joint Commissioner of State Tax, Purnea Division, Madhepura Circle,
Madhepura Bihar.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Shailesh Anand, Advocate
For the Respondent/s : Ms. Archana Shahi, Sr. Advocate
Mr. Alok Kumar, Advocate
Ms. Shilpi Keshri, Advocate
For the State : Mr. Vinit 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)
3 13-03-2026 The present writ petition has been filed seeking the
following reliefs:-
“(i) For issuance of a writ of mandamus
for directing the respondents to restore the GST
registration of the petitioner with immediate effect
as the petitioner has already furnished the return of
the period in question.
Patna High Court CWJC No.18188 of 2025(3) dt.13-03-2026
2/2
(ii) For issuance of writ of certiorari for
quashing the order contained in memo with
reference number ZA10071275396M dated 22-07-
2021 issued by respondent no-5 (Annexure-P/3)
through which the GSTIN of petitioner has been
cancelled.”
2. Admittedly, the appeal filed by the petitioner has
been dismissed on the ground of delay and being barred by
limitation.
3. In view of the aforesaid, the learned counsel for the
petitioner seeks liberty on behalf of the petitioner to challenge
the appellate order dated 25.01.2024 passed by the learned
Court of Additional Commissioner of State Tax (Appeal),
Purnea Division, Purnea, which has rightly not been assailed in
the present writ petition, by availing the remedy provided for
under Section 112 of the Bihar Goods and Services Tax Act,
2017. Liberty, so sought, is granted.
4. Accordingly, the present writ petition stands
disposed of.
(Mohit Kumar Shah, J)
(Arun Kumar Jha, J)
GAURAV S./-
U
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