Patna High Court

Bibi Chaman AraversusThe State of Bihar

Decided: 8 July 2026
Disposal: DISPOSED
Bench: MOHIT KUMAR SHAH RAJ KUMAR

Holding

The Court held that the petitioner may approach the tribunal under Section 112 of the Bihar Goods and Services Tax Act, 2017, and accordingly disposed of the writ petition.

Summary

The petitioner, Bibi Chaman Ara, filed a writ petition challenging a Show Cause Notice dated 12-10-2022 and the subsequent cancellation of her GST registration (GSTIN 10EDXPA5388B1ZM) issued by the Assistant Commissioner of State Tax, Kishanganj, and the Joint Commissioner. She also sought to set aside an appellate order dated 25-08-2025 passed by the Additional Commissioner of State Tax (Appeal), Purnia, which dismissed her appeal on the ground of limitation. The petitioners requested restoration of the GST registration and permission to approach the tribunal under Section 112 of the Bihar Goods and Services Tax Act, 2017. The Court granted liberty to approach the tribunal under the said provision. Consequently, the writ petition was disposed of without further orders on the merits.

Issues considered

Whether the Show Cause Notice and cancellation order of the GST registration can be set aside by a writ petition.
Whether the appellate order dismissed on limitation grounds can be challenged in the High Court.
Whether the petitioner is entitled to liberty to approach the tribunal under Section 112 of the Bihar GST Act.

Legislation cited

Bihar Goods and Services Tax Act, 2017 — s. 112

Subjects

GST registration
cancellation order
show cause notice
limitation
writ petition
tribunal
Section 112
Bihar

Judgment

                      IN THE HIGH COURT OF JUDICATURE AT PATNA
                                Civil Writ Jurisdiction Case No.19269 of 2025
                 ======================================================
                 Bibi Chaman Ara wife of Anwar Alam, Resident of Ward No. 11, Village-
                 Satighata, Singhia, P.O.-Singhia, P.S.-Kishanganj, District-Kishanganj, State-
                 Bihar, Pin Code-855107.

                                                                            ... ... Petitioner/s
                                                  Versus
           1.    The State of Bihar through the Additional Chief Secretary, Commercial Tax
                 Department, Government of Bihar, Patna.
           2.    The Additional Commissioner of State Tax (Appeal), Purnia Division,
                 Purnia.
           3.    The Joint Commissioner of State Taxes, Kishanganj, Bihar.
           4.    The Assistant Commissioner of State Tax, Kishanganj, Bihar.

                                                           ... ... Respondent/s
                 ======================================================
                 Appearance :
                 For the Petitioner/s   :      Mr.Md Khurshid Alam, Advocate
                                               Mr. Tabish Ahmad, Advocate
                                               Mr. Shubham Samrat, Advocate
                 For the Respondent/s   :      Standing Counsel (11)
                 ======================================================
                 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:-

                                    “1. i. For setting aside the Show Cause Notice
                                    dated   12.10.2022      issued     by      the     Assistant
                                    Commissioner       of    State      Tax,         Kishanganj
                                    (Respondent    No. 4), and the consequential
                                    Cancellation Order dated 02.11.2022 passed in
                                    furtherance thereof by the Joint Commissioner of
                                    State Tax, Kishanganj (Respondent No. 3), whereby
                                    the petitioner's GST Registration bearing GSTIN
                                    10EDXPA5388B1ZM has been cancelled.
         Patna High Court CWJC No.19269 of 2025(2) dt.08-07-2026
                                                    2/2




                                  ii. The petitioner further prays for setting aside the
                                  order as contained in ARN No. AD100825004233Q
                                  dated 25.08.2025 passed in Appeal Case, passed by
                                  Respondent No. 2, which has been dismissed on the
                                  ground of limitation only.
                                  iii. The petitioner further prays that after setting
                                  aside the aforementioned two orders his GST
                                  registration be restored and he may be allowed to
                                  operate his business.”
                   2.      At the outset, the Ld. counsel for the petitioner seeks

                   liberty on behalf of the petitioner to challenge the appellate

                   order dated 25.08.2025, passed by the Additional Commissioner

                   of State Tax (Appeal), Purnea Division, Purnea, by approaching

                   the Ld. Tribunal under Section 112 of the Bihar 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)
S.Sb/-

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