Patna High Court
M/S Powertech Engineers, A partneship firmversusThe State of Bihar
- Decided
- Disposal
- DISPOSED
Holding
The court held that the petitioner may withdraw the writ and file a second appeal within 60 days, and that upon depositing 20% of the impugned demand the tax authority shall not take coercive action.
Summary
M/S Powertech Engineers, a partnership firm, filed a writ petition challenging tax demands of the State of Bihar. The petitioner sought permission to withdraw the writ and instead file a second appeal under Section 112(1) of the Central Goods and Services Tax Act, 2017. The State authorities raised no objection to the withdrawal. The Patna High Court allowed the withdrawal, granting liberty to prefer the second appeal within 60 days, and directed that if the petitioner deposits 20% of the disputed tax (10% already paid), the authorities shall not take any coercive action. The court noted that the GST Tribunal is about to commence and the appeal will be taken up thereafter. The writ application was consequently disposed.
Issues considered
- Whether the petitioner may withdraw the writ application and prefer a second appeal under Section 112(1) of the Central Goods and Services Tax Act, 2017.
- Whether the court can conditionally stay coercive action by the tax authority upon partial deposit of the disputed demand.
Legislation cited
- Central Goods and Services Tax Act, 2017 — s. 112(1)
Subjects
- writ jurisdiction
- GST
- second appeal
- withdrawal of writ
- coercive action
- tax demand
- partnership firm
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.3227 of 2026
======================================================
M/S Powertech Engineers, A partneship firm having registered under Indian
Partnership Act and its registered office at - 1st Floor, U/454 Lohiya Nagar,
Post Office and Police Station - Kankarbagh, Patna - 800020 through its
partner- Mayoor Ahuja, Gender- male, aged about - 35 years, Son of - Shri
Rakesh Ahuja, Resident of - B- 489, New Friends Colony, Defence Colony,
South Delhi- 1100025.
... ... Petitioner/s
Versus
1. The State of Bihar through Commissioner of State Tax, Vikash Bhawan,
Baily Road, Patna.
2. The Commissioner of Goods and Service Tax, Annexe Building, Veerchand
Patel Path, Patna, Bihar.
3. The Additional Commissioner Appeal, State Tax, West Division, Patna.
4. The Joint Commissioner, State Tax, Department of Commercial Tax, Bihar,
Patna.
5. The Assistant Commissioner, Audit State Tax, Patna, Bihar.
6. The Assistant Commissioner, State Tax, Patna Circle 2, South, Patna.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Krishna Mohan Mishra, Adv.
Mr. Prasoon Kumar, Adv.
For the Respondent/s : Mr. Vivek Prasad, GP-7
Ms. Roona AC to GP-7
Mr. Sanjay Kumar, AC to GP-7
======================================================
CORAM: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD
and
HONOURABLE MR. JUSTICE KUMAR MANISH
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD)
2 19-06-2026 Heard the learned counsel for the petitioner and
learned G.P.-7 for the State.
2. After some arguments, learned counsel for the
petitioner submits that he may be allowed to withdraw this writ
application with liberty to prefer Second Appeal as provided
Patna High Court CWJC No.3227 of 2026(2) dt.19-06-2026
2/2
under Section 112 (1) of the Central Goods and Services
Tax/Bihar Goods and Services Tax Act, 2017.
3. Learned G.P.-7 has no objection to the same.
4. In the circumstances, we allow learned counsel for
the petitioner to withdraw the writ application with liberty to
prefer the Second Appeal within a period of 60 days from today.
5. This Court has been informed that the Tribunal has
already been constituted and it is likely to start functioning very
soon. We expect that immediately after the Tribunal starts
functioning, the appeal, if any, preferred by the petitioner be
taken up for consideration.
6. In the meantime, if the petitioner deposits total 20%
of the impugned demand (10% already deposited with the
Appellate Authority), the respondent authority shall not take any
coercive action against the petitioner to realise the impugned
demand.
7. This writ application stands disposed of
accordingly.
(Rajeev Ranjan Prasad, J)
( Kumar Manish, J)
Abhishek/-
U
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