Patna High Court
M/S Sudhir KumarversusThe State of Bihar
- Decided
- Disposal
- DISPOSED
Holding
The court held that the petitioner is entitled to liberty to challenge the appellate order under Section 112 of the Bihar GST Act, 2017, and accordingly disposed of the writ petition.
Summary
M/s Sudhir Kumar, a GST-registered proprietor, filed a writ petition challenging the cancellation of its GST registration and an appellate order, alleging denial of a hearing and violation of natural justice. The petitioner sought quashing of the appellate order dated 16.07.2025, the show‑cause notice dated 26.12.2019, and the ex‑parte cancellation order dated 14.01.2020, and also requested permission to file a delayed revocation application. The court, after hearing counsel, granted the petitioner liberty to challenge the appellate order under Section 112 of the Bihar Goods and Services Tax Act, 2017. No substantive determination on the merits of the cancellation was made. Consequently, the writ petition was disposed of.
Issues considered
- Whether the appellate authority order and the GST registration cancellation orders were passed without affording a hearing, violating principles of natural justice
- Whether the petitioner is entitled to liberty to challenge the appellate order under Section 112 of the Bihar Goods and Services Tax Act, 2017
- Whether the writ petition should be dismissed
Legislation cited
Subjects
- GST registration
- cancellation
- natural justice
- show cause notice
- ex parte order
- Section 112
- writ petition
- Bihar GST Act
- appellate authority
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No. 18590 of 2025
======================================================
M/S Sudhir Kumar having GSTIN- 10CJFPK3272G1ZM a proprietary
concern having its office at Village- Sikandra, Police Station-Sikandra,
District-Jamui, Bihar, 811315 through its proprietor Sudhir Kumar, Gender-
Male, aged about 58 years, son of Sri Isho Singh, Resident of Village-
Sikandra, Post- Kumar, Police Station-Sikandra, Jamui, Bihar-811315.
... ... Petitioner/s
Versus
1. The State of Bihar through the Principal Secretary, State Tax, Bihar, Patna
having its office at Kar Bhawan, Patna.
2. The Principal Secretary-cum-Commissioner, Department of State Taxes,
Government of Bihar, Patna.
3. Joint Commissioner of State Tax, Jamui, Government of Bihar.
4. The Additional Commissioner of State Taxes (Appeal), Bhagalpur Division,
Bhagalpur, Government of Bihar, Bihar.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Manish Kumar,Adv.
For the Respondent/s : Mr. Government Pleader (07)
======================================================
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:-
“(i) The Appellate Authority order dated 16.07.2025
and APL-02 dated 16.07.2025 (as contained in
Annexure-P3 Series) by Respondent No-4 without
grant of adequate opportunity of being heard in
violation of Principles of Natural Justice be quashed.
(ii) The Show Cause Notice for Cancellation of GST
Registration dated 26.12.2019 (as contained in
Annexure-P1) issued by the Respondent No.-3 for
Cancellation of GST Registration without providing
proper opportunity of personal hearing be quashed.
Patna High Court CWJC No. 18590 of 2025(2) dt.08-07-2026
2/2
(iii) The Ex parte order for Cancellation of GST
Registration dated 14.01.2020 (as contained in
Annexure P-2) passed by the Respondent No-3
cancelling GST registration of the Petitioner by non-
speaking order stating "This has reference to your
reply dated 04.01.2020 in response to show cause
notice issued dated 26.12.2019. Whereas no reply to
the show cause notice has been submitted. The effective
date of cancellation of your registration is 04.01.2020"
and without providing proper opportunity of personal
hearing in violation of Principles of Natural Justice be
quashed.
(iv) For directing the Respondents alternatively to
allow delayed filing of application for revocation of
cancelled registration which could be condoned
subject to payment of tax, interest, penalty and late fee.
2. After some arguments, the learned counsel for the
petitioner seeks liberty on behalf of the petitioner to challenge
the appellate order dated 16.07.2025 passed by the Additional
Commissioner of State Taxes (Appeal), Bhagalpur Division,
Bhagalpur 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)
(Raj Kumar, J)
Kanchan./-
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