Patna High Court

Bipin BhartiversusThe Commissioner

Decided: 8 April 2026
Disposal: DISPOSED
Bench: MOHIT KUMAR SHAH ARUN KUMAR JHA

Holding

The court granted liberty to the petitioner to seek relief under the Central Goods and Services Tax Act, 2017 and disposed of the writ petition without interfering with the appellate order.

Summary

Bipin Bharti, a proprietorship firm, filed a writ petition in the Patna High Court seeking a certiorari to quash the order dated 30‑10‑2024 issued by the Additional Commissioner of GST, which upheld the cancellation of its GST registration (GSTIN/Temp ID/UIN/10ALTPB6171H1Z9). The petitioner alleged that the cancellation, originally made on 11‑01‑2021, was unlawful and asked the court to restore the registration. The court examined whether a writ petition was the appropriate remedy to challenge the appellate order and considered the availability of statutory remedies under the Central Goods and Services Tax Act, 2017. It held that the petitioner could pursue the appropriate remedy under the CGST Act and therefore did not interfere with the appellate order. Consequently, the court granted liberty to the petitioner to approach the appropriate forum under the CGST Act and disposed of the writ petition.

Issues considered

Whether a writ petition under Article 226 is maintainable to quash the appellate order rejecting the petitioner's challenge to GST registration cancellation
Whether the petitioner has an alternative remedy under the Central Goods and Services Tax Act, 2017 to contest the cancellation

Legislation cited

Central Goods and Services Tax Act, 2017

Subjects

GST registration cancellation
certiorari
writ petition
appellate order
Central Goods and Services Tax Act

Judgment

                      IN THE HIGH COURT OF JUDICATURE AT PATNA
                                 Civil Writ Jurisdiction Case No.465 of 2025
                 ======================================================
                 Bipin Bharti a proprietorship firm having it head Office, At Ward No.- 6,
                 Manjhaul- 1, P.S.- Cheriya Bariyarpur, District- Begusarai through its
                 Propreitor Bipin Bharti @ Bipin Kumar, aged about 50 years (Male), son of
                 Ramchandra Prasad Singh, resident of village- Ward No. 6, Manjhaul- 1, P.S.-
                 Cheriya Bariyarpur, District- Begusarai.

                                                                           ... ... Petitioner/s
                                                Versus
           1.    The Commissioner Goods and Service Tax, Bihar, Patna.
           2.    The Additional Commissioner, Goods and Service Tax cum First Appellat
                 Authority, Dharbhanga Commissionary, Patna.
           3.    The Assistant Commissioner of Goods and Service Tax, Begusarai Division,
                 Begusarai.
           4.    The Superintendent, Goods and Service Tax, Begusarai.

                                                           ... ... Respondent/s
                 ======================================================
                 Appearance :
                 For the Petitioner/s   :      Mr.Mani Shankar Kumar, Adv.
                 For the Respondent/s   :      Mr. Anshuman Singh, Sr. SC ( CGST & CX)
                                               Mr. Shilpi Keshari, J.SC ( CGST & CX)
                 For the State          :      Mr. Vikash Kumar, SC-11

                 ======================================================
                 CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
                         and
                         HONOURABLE MR. JUSTICE ARUN KUMAR JHA
                                       ORAL ORDER

                 (Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)

5   08-04-2026             The present writ petition has been filed seeking the

                   following relief:-

                            “1. That by way of this writ petition the petitioner craves
                            indulgence of this Hon'ble Court for the issuance of a
                            writ in the nature of certiorari to quash the order dated
                            30.10.2024, issued under the signature of Respondent
                            No.2, whereby and whereunder the appeal, vide File No.
                            V(21)22/Appeals/PAT/ GSTNBO / 2024-25 preferred by
                            the petitioner, has been rejected confirming the order of
         Patna High Court CWJC No.465 of 2025(5) dt.08-04-2026
                                                     2/2




                           cancellation of registration No. GSTIN/Temp ID /UIN /
                           10ALTPB6171H1Z9, dated 11.01.2021, passed by
                           respondent 10ALTPB6171H1Z9 No. 4 has been upheld
                           and further an appropriate writ, order or orders,
                           direction or directions may be issued commanding the
                           respondent authorities to restore the G.S.T. registration
                           number GSTIN/ID/UIN-10ALTPB6171H1Z9 in the name
                           of the petitioner forthwith and the petitioner further
                           prays for other consequential relief or reliefs for which
                           he is entitled under the Law.”
                   2.      At the outset, the learned counsel for the petitioner seeks

                   liberty on behalf of the petitioner to challenge the appellate

                   order dated 30.10.2024, by availing the appropriate remedy

                   available under the Central Goods and Service Tax Act, 2017.

                   Liberty, so sought, is granted.

                   3.      Accordingly, the present writ petition stands disposed off.


                                          (Mohit Kumar Shah, J)


                                            ( Arun Kumar Jha, J)

Ajay/-

U

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