Patna High Court
Garg Coal TradersversusThe Union of India
- Decided
- Disposal
- DISPOSED
Holding
The court held that the petitioner is entitled to the remedy under Section 112 of the CGST Act and consequently disposed of the writ petition, maintaining the status‑quo.
Summary
Garg Coal Traders filed a writ petition challenging an ex‑parte order that cancelled its GST registration under Section 29 of the Central Goods and Services Tax Act, 2017, alleging violation of natural justice. The petition also sought to set aside the appellate order that dismissed its appeal on the ground of limitation and to compel the respondents to restore the registration. The High Court noted that the appeal had indeed been dismissed for being filed beyond the statutory period, but held that the petitioner was entitled to invoke the remedial provision of Section 112 of the CGST Act. Accordingly, the court granted the petitioner liberty to pursue the Section 112 remedy and disposed of the writ petition, directing that the status‑quo be maintained for eight weeks. The order effectively quashes the ex‑parte cancellation and preserves the existing position pending further proceedings.
Issues considered
- Whether the ex‑parte order cancelling the petitioner’s GST registration under Section 29 of the CGST Act can be quashed on grounds of violation of natural justice.
- Whether the appellate order dismissing the petitioner’s appeal for limitation can be set aside.
- Whether the petitioner is entitled to a writ of mandamus directing restoration of the cancelled registration.
- Whether the petitioner may invoke the remedial provision of Section 112 of the CGST Act.
Legislation cited
- Central Goods and Services Tax Act, 2017 — s. 112, 29
- Central Goods and Services Tax Rules, 2017 — s. Rule 21(a), Rule 22
Subjects
- GST registration cancellation
- ex‑parte order
- natural justice
- Section 112
- mandamus
- limitation period
- writ petition
- High Court
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.18738 of 2025
======================================================
Garg Coal Traders through its proprietor Anoop Kumar Garg @ Anoop Garg
son of Vishnu Kumar Garg, aged about 51 years, male, resident of A-701,
Unique Towers, APSC Road, Khanpara, P.S.- Dispur, District- Kamrup Metro,
Guwahati.
... ... 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 Customs, Central GST and Central Excise, C.R. Building
(Annex), Patna.
4. Superintendent CGST and CX, Saharsa Range, Saharsa.
5. Joint Commissioner of State of Tax, Saharsa, District- Saharsa, Bihar.
6. Assistant Commissioner of State Tax, Saharsa, District- Saharsa, Bihar.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Shailesh Anand, Advocate
For the Respondent/s : Ms. Archana Shahi, Sr. Advocate
Ms. Shilpi Keshri, Advocate
Mr. Alok Kumar, Advocate
Mr. Sriram Krishna, Sr. SC for CGST
Mr. Devansh Shankar Singh, JC for CGST
Mr. Prabhat Kumar Singh, Advocate
======================================================
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 in the nature of
certiorari for quashing of the ex-parte order bearing
reference number ZA101024002440R dated 01-10-2024
passed by the respondent No.-4 under section 29 of the
Patna High Court CWJC No.18738 of 2025(3) dt.13-03-2026
2/3
Central Goods and Services Tac Act, 2017 (hereinafter
referred to as the Act for short) read with Rule 22 of The
Central Goods and Services Tax Rules, 2017
(hereinafter referred to as the “Rules 2017” for short)
whereby the registration of the petitioner has been
cancelled on grounds of rule 21 (a) of the Rules, 2017.
(ii) For further issuance of a writ or order
or a direction in the nature of certiorari for quashing of
the order dated 13-08-2025 passed in Case No.- GST-
513/Pat/2025-26 (Appeal ARN- AD100725002561P)
whereby the appeal preferred by the petitioner has been
rejected;
(iii) For further issuance of a writ in the
nature of mandamus directing the respondents
especially the respondent No.4 to restore the
registration which has been cancelled retrospectively
with effect from 01-07-2017 in order to revalidate the
business transactions carried out by the petitioner since
28-02-2022 till date.
(iv) For further holding and a declaring that
the cancellation of registration of the petitioner by
virtue of an ex-parte order passed by the respondent
no.-4 is violative of the principles of natural justice;”
2. Admittedly, the appeal filed by the petitioner has
been dismissed on the ground of delay inasmuch as the same
was filed beyond the period of limitation provided for under the
statute.
3. In view of the aforesaid, the learned counsel for the
petitioner seeks to challenge the appellate order dated
13.08.2025 passed by the Additional Commissioner (Appeals),
Patna High Court CWJC No.18738 of 2025(3) dt.13-03-2026
3/3
Office of the Commissioner (Appeals) of Customs, Central GST
& Central Excise, Patna by availing the remedy provided for
under Section 112 of the Central Goods and Services Tax Act,
2017. Liberty, so sought, is granted.
4. Accordingly, present writ petition stands disposed
of.
5. It is needless to state that status quo, existing as on
today, shall be maintained for a period of eight weeks.
(Mohit Kumar Shah, J)
(Arun Kumar Jha, J)
GAURAV S./-
U
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