Patna High Court
Shree Someshwarnath ConstructionversusThe State of Bihar
- Decided
- Disposal
- DISPOSED
Holding
The writ petition was disposed of, with liberty granted to the petitioner to seek revocation of the cancellation under Section 30 of the Bihar GST Act.
Summary
The petitioner, Shree Someshwarnath Construction Office, challenged the cancellation of its GST registration (GSTIN 10ADZFS4369J1ZF) dated 05.07.2023, alleging violation of natural justice and lack of a speaking order. It sought a mandamus to restore the registration, quash the cancellation order, and a direction for the Joint Commissioner to hear its appeal under Section 107 of the Bihar GST Act, 2017 within a reasonable time. The court granted the petitioner liberty to file an application under Section 30 of the Bihar GST Act for revocation of the cancellation. No substantive hearing on the merits was undertaken. The writ petition was subsequently disposed of by the court.
Issues considered
- Whether the cancellation of GST registration was effected in violation of the principles of natural justice.
- Whether the petitioner is entitled to a writ of mandamus for restoration of its GST registration.
- Whether the cancellation order, being non‑speaking, is liable to be quashed.
- Whether the petitioner should be directed to file an appeal under Section 107 of the Bihar GST Act within a fixed time.
Legislation cited
- Bihar Goods and Services Tax Act, 2017 — s. 107, 30
Subjects
- GST registration
- cancellation
- natural justice
- mandamus
- Section 30
- Section 107
- Bihar GST Act
- writ petition
- High Court
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.18854 of 2025
======================================================
Shree Someshwarnath Construction Office at- Bindwaliya, Areraj, District-
Purbi Champaran, Bihar, Pin- 845411. Through its Partner- Shivendra Prasad
(male), aged about 46 years, S/o- Jaynath Prasad, Resident of- Bindwaliya,
P.S. Areraj, Dist- East Champaran.
... ... Petitioner/s
Versus
1. The State of Bihar through Commissioner of State GST, New Secretariat,
Patna.
2. The Joint Commissioner of State Tax, Motihari, Bihar.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Jai Prakash Singh,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:-
“a) For issuance of an appropriate writ, order or
direction in the nature of mandamus, commanding the
respondent authorities to restore the GST registration
of the petitioner bearing GSTIN No.
10ADZFS4369J1ZF with immediate effect, as the
cancellation order dated 05.07.2023 has been passed
in violation of the principles of natural justice and
without assigning any cogent or speaking reasons. The
petitioner further undertakes to pay all outstanding
taxes, interest, and penalty as may be assessed or
directed by this Hon'ble Court or the competent
authority for the purpose of regularizing its compliance
under the GST Act.
b) To quash and set aside the impugned Order of
Cancellation of Registration dated 05.07.2023 issued
in Form GST REG-19 (Reference No.
Patna High Court CWJC No.18854 of 2025(2) dt.08-07-2026
2/2
ZA100723008339V). on the grounds that the said order
is cryptic, non-speaking, mechanical, and has been
passed in violation of the principles of natural justice
without affording any proper opportunity of hearing to
the petitioner.
c) For issuance of an appropriate writ, order, or
direction commanding the Joint Commissioner of State
Taxes, Motihari Circle, East Champaran, to consider
and dispose of the appeal that the petitioner proposes
to file under Section 107 of the Bihar GST Act, 2017,
within a fixed and reasonable time-frame, strictly on
merits and in accordance with law, after affording the
petitioner due opportunity of personal hearing. This
direction is sought to ensure that the petitioner's
statutory remedy is not rendered illusory or defeated on
account of technical or procedural lapses.”
2. At the outset, the learned counsel for the petitioner
seeks liberty on behalf of the petitioner to file appropriate
application under Section 30 of the Bihar Goods and Services
Tax Act, 2017 for revocation of cancellation of registration.
Liberty so sought is granted.
3. The writ petition stands disposed of.
(Mohit Kumar Shah, J)
(Raj Kumar, J)
kanchan/-
U
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