Patna High Court
Vijay KumarversusState of Bihar
- Decided
- Disposal
- DISPOSED
Holding
The writ petition was dismissed as not entertained because the petitioner failed to make a prior written application to the competent authority.
Summary
Petitioner Vijay Kumar filed a writ petition seeking quashing of a GST tax demand of Rs. 91,90,719 shown on the department's website, alleging that the demand had been set aside in a prior case (CWJC No.10391 of 2022) and that the portal had not been corrected. He claimed to have approached the Assistant Commissioner of State Tax (Respondent No.3) for correction but provided no documentary evidence of such a request. The respondents argued that the petitioner had not made any formal written application to the competent authority, depriving them of an opportunity to consider the grievance. The Court held that a writ cannot be entertained when the aggrieved party has not first sought redress from the appropriate authority. Consequently, the petition was dismissed as not entertained, with liberty granted to the petitioner to file a proper application within 30 days, after which the authority must decide within three months. The merits of the petition were left untouched.
Issues considered
- Whether a writ petition challenging a GST demand displayed on the portal can be entertained without the petitioner first making a formal application to the competent authority for correction.
Legislation cited
- Central Goods and Services Tax Act, 2017 — s. 73, 74
Subjects
- GST
- tax demand correction
- writ jurisdiction
- administrative remedy
- section 73 GST Act
- section 74 GST Act
- web portal
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.4277 of 2026
======================================================
Vijay Kumar Son of Rameshwar Ram, Resident Ward No. 9, Nariyal Bazar,
Madhubani, Bihar- 847211, Bihar.
... ... Petitioner
Versus
1. State of Bihar through Commissioner of State Tax, Bihar, Patna having its
office at Vikas Bhawan, Patna.
2. Additional Commissioner of State Tax (Appeal), West Division, Patna.
3. Asst. Commissioner of State Tax, Danapur Circle, Danapur.
... ... Respondents
======================================================
Appearance :
For the Petitioner/s : Mr. Hiresh Karan, Advocate
Mr. Sadashiv Tiwary, Advocate
For the Respondent/s : Mr. Vivek Prasad, GP-7
Ms. Roona, 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 25-06-2026 Heard learned counsel for the petitioner and learned
A.C. to G.P.-7 for the State.
2. Petitioner in the present writ application is seeking
the following reliefs:-
(i) The demand of tax as appearing in the
website of the Goods and Services Tax
Department, (as contained in Annexure –
P14) in respect of similar demand notices
dated 30.11.2021 and 07.02.2022 under
demand ID Nos. ZD101121015506A and
ZD1002220020430 totaling ₹ 91,90,719/-
on account of demand of Central Tax and
State Tax despite the same having been
Patna High Court CWJC No.4277 of 2026(2) dt.25-06-2026
2/4
set aside by this Hon’ble Court in CWJC
No.10391 of 2022 and the subsequent
dropping of the proceeding under section
73/74 of the Act particularly, in absence
of a mechanism of correction on the web
portal be set aside quashed.
(ii) The respondent no. 3 be directed to
delete demand of tax as appearing in the
website of the Goods and Services Tax
Department.
(iii) for granting any other relief (s) to
which the petitioner is otherwise found
entitled to.
3. Learned counsel for the petitioner submits that
petitioner is aggrieved and dissatisfied with the outstanding
demand shown on the portal of the department as contained in
Annexure ‘P-14’. It is submitted that the said outstanding
demand is wrongly showing and for correction of the same, the
petitioner approached respondent no.3 but that did not yield any
result.
4. In order to demonstrate that the outstanding
demand is not correctly showing on the portal, learned counsel
has taken this Court through the brief history of the case and the
orders passed in the earlier round of litigations.
5. Learned AC to GP-7 submits that the statements
made by the petitioner in paragraph ‘19’ of the writ application
saying that the petitioner had approached respondent no. 3 for
Patna High Court CWJC No.4277 of 2026(2) dt.25-06-2026
3/4
necessary correction seems to be a half-hearted statement which
is not supported by any copy of the application, if any, filed by
the petitioner. In fact, it is not the statement of the petitioner that
he had submitted any application with respondent no. 3 for
carrying on the corrections.
6. Learned counsel for the petitioner is unable to
demonstrate that before filing of the writ application, the
petitioner had ever submitted any application with the
Competent Authority (respondent no.3) for carrying correction
on the web portal of the department.
7. In such circumstance, where the petitioner has
directly moved this Court without making any formal written
request to the respondent no.3 and where respondent no.3 has no
opportunity to examine the grievance of the petitioner, this
Court would refrain from entertaining the writ application. It is
dismissed as not entertained but with liberty to the petitioner to
submit appropriate application as may be advised to him before
the Competent Authority for redressal of his grievance. If any
such request is made by submitting an application within a
period of 30 days from today, the same will be considered by the
respondent no.3 in accordance with law and an appropriate
order thereon shall be passed within a period of three months
Patna High Court CWJC No.4277 of 2026(2) dt.25-06-2026
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from the date of submission of the application.
8. It goes without saying that this Court has not
considered the merit of the contentions of the petitioner, hence
all questions are left open for consideration.
9. This writ application stands disposed of
accordingly.
(Rajeev Ranjan Prasad, J)
(Kumar Manish, J)
Abhishek/Rishi-
U
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