Patna High Court
Chandan Kumar YadavversusThe Union of India
- Decided
- Disposal
- DISPOSED
Holding
The Court held that the petitioner is entitled to liberty to challenge the appellate order under Section 112 of the Central Goods and Services Tax Act, 2017.
Summary
The petitioner, Chandan Kumar Yadav, filed a writ petition challenging a Show Cause Notice dated 15.01.2023, a cancellation order of his GST registration dated 10.07.2023, and an appellate order dated 26.06.2025, seeking their quash and restoration of his registration. He also requested that his appeal be entertained despite the limitation period prescribed under Section 107 of the Central Goods and Services Tax Act, 2017. The Court, after hearing arguments, granted the petitioner liberty to challenge the appellate order under Section 112 of the CGST Act. No substantive order was passed on the quash of the SCN or restoration of registration; instead, the petition was disposed of after granting the liberty. The decision effectively allows the petitioner to pursue further remedy against the appellate order.
Issues considered
- Whether the Show Cause Notice, cancellation order, and appellate order can be quashed.
- Whether the petitioner is entitled to liberty to challenge the appellate order under Section 112 of the CGST Act despite the limitation period under Section 107.
- Whether the GST registration of the petitioner should be restored.
Legislation cited
- Central Goods and Services Tax Act, 2017 — s. 107, 112
Subjects
- GST
- Show Cause Notice
- Cancellation of Registration
- Section 107
- Section 112
- Writ Petition
- High Court
- Restoration of Registration
- Appellate Order
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No. 18756 of 2025
======================================================
Chandan Kumar Yadav S/o Sita Ram Yadav, Proprietor, At- Jawaripur, Jail
Road, Tilkamanjhi, Bhagalpur, Bihar-812001.
... ... Petitioner/s
Versus
1. The Union of India through the Secretary, Ministry of Finance, Department
of Revenue, North Block, New Delhi.
2. The Commissioner, Central Goods and Services Tax, Patna - I
Commissionerate, Patna, Bihar.
3. The Commissioner, Commercial Taxes, Bihar, Vikash Bhawan, Patna.
4. The Additional Commissioner (Appeals), CGST and Central Excise
(Appeals), Patna- I, Bihar.
5. The Deputy/Assistant Commissioner, CGST and CX Bhagalpur Division,
Bihar.
6. The Superintendent, Central Goods and Services Tax, Bhagalpur, Banka
Range (who issued SCN and Cancellation).
7. The State of Bihar, through the Commissioner- cum-Secretary, Department
of State Taxes, Government of Bihar, Patna.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Pranav Kumar Jha, Adv.
For the State : Mr. Government Pleader 07
For the UOI : Mr. Sriram Krishna, Sr. S.C. for CGST
Ms. Ruchi Mandal, Jr. S.C. for CGST
Mr. Shashank Shekhar Kunwar, Adv.
======================================================
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)For issuance of an appropriate writ order or
direction for Quashing of Show Cause Notice dated
15.01.2023, Order for Cancellation of Registration
dated 10.07.2023 and Order In Appeal dated
26.06.2025 and remand the matter for De Novo
Patna High Court CWJC No. 18756 of 2025(2) dt.08-07-2026
2/2
adjudication as the GST returns were already filed by
the Petitioner at the time of filing of Appeal.
ii) For issuance of an appropriate writ, order or
direction for restoration of GST Registration of the
Petitioner so that he may carry on the trade and earn
his livelihood.
iii) In alternate be pleased to allow the Appeal filed by
the Petitioner sans the mandatory limitation period
prescribed under Section 107 of the Central Goods and
Services Tax Act, 2017.”
2. After some arguments, the learned counsel for the
petitioner seeks liberty on behalf of the petitioner to challenge
the appellate order dated 26.06.2025, passed by the Additional
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.
3. Accordingly, the present writ petition stands
disposed of.
(Mohit Kumar Shah, J)
(Raj Kumar, J)
kanchan/-
U
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