Patna High Court

M/S Mother India Construction Pvt. Ltd.versusThe State of Bihar

Decided: 21 April 2026
Disposal: WITHDRAWN
Bench: RAJEEV RANJAN PRASAD SONI SHRIVASTAVA

Holding

The Court permitted the petitioner to withdraw the writ application and granted liberty to prefer an appeal under Section 107 of the Central and State GST Acts.

Summary

M/s Mother India Construction Pvt. Ltd. filed a writ petition challenging an order dated 29-08-2025 issued by the State Tax authorities of Bihar. The petitioner sought permission to withdraw the writ and to file an appeal before the appropriate authority under Section 107 of the Central and State Goods and Services Tax Acts. The respondents, representing the State, raised no objection to the withdrawal. The Court noted that the writ was filed within the 120‑day limitation period and that any limitation issue for the appellate forum should consider the pendency of the writ without fault on the petitioner. Accordingly, the Court allowed the withdrawal and granted liberty to prefer an appeal within 30 days, disposing of the writ application.

Issues considered

Whether the petitioner may be permitted to withdraw the writ petition and seek liberty to file an appeal under Section 107 of the CGST/SGST Acts.

Legislation cited

Central Goods and Services Tax Act — s. 107

Subjects

GST
writ petition
withdrawal
Section 107
limitation
appellate authority

Judgment

                     IN THE HIGH COURT OF JUDICATURE AT PATNA
                                  Civil Writ Jurisdiction Case No.489 of 2026
                 ======================================================
                 M/S Mother India Construction Pvt. Ltd. a Private Limited Company having
                 GSTIN- 10AABCM9485H1ZF and its office at ASPURA HOUSE, ROAD
                 NO. 3, SANJAY GANDHI NAGAR, KANKARBAGH, Patna- 800020
                 through its authorized Director Sri Chandra Sen Singh, Gender- Male, aged
                 about 61 years, Son of Sri Nathuni Singh, Resident of Road No. 3, Sanjay
                 Gandhi Nagar, Hanuman Nagar, Kankarbagh, Patna, P.S. Patrakar Nagar, P.O.
                 Lohiya Nagar, 800020.
                                                                              ... ... Petitioner
                                                     Versus
           1.     The State of Bihar through The Principal Secretary, State Tax, Bihar, Patna
                  having its office at Kar Bhawan, Patna.
           2.    The Principal Secretary Cum Commissioner, Department of State Taxes,
                 Government of Bihar, Patna.
           3.    The Joint Commissioner of State Tax, Biharshariff Circle, Biharshariff.
           4.     The Assistant Commissioner of State Tax, Biharshariff Circle, Biharshariff,
                  Bihar.
                                                                         ... ... Respondents
                 ======================================================
                 Appearance :
                 For the Petitioner/s   :       Mr. Bijay Kumar Gupta, Advocate
                 For the Respondent/s   :       Mr. Vikash Kumar, SC11
                 ======================================================
                 CORAM: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD
                         and
                         HONOURABLE JUSTICE SMT. SONI SHRIVASTAVA
                                       ORAL ORDER

                 (Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD)

2   21-04-2026                   Heard learned counsel for the petitioner and learned

                   counsel for the respondents.

                               2. After some arguments, learned counsel for the

                   petitioner seeks permission to withdraw this writ application

                   with liberty to prefer an appeal before the competent authority

                   under Section 107 of the Central Goods and Services Tax/State

                   Goods and Services Tax.

                               3. Learned Standing Counsel-11 for the State is
          Patna High Court CWJC No.489 of 2026(2) dt.21-04-2026
                                                      2/2




                    present and has no objection to the same.

                                4.    Having       regard     to   the   submissions   noted

                    hereinabove, we permit the petitioner to withdraw the writ

                    application with liberty to prefer an appeal, if so advised, before

                    the competent authority within a period of 30 days from today.

                                5. It is a matter of record that against the impugned

                    order dated 29.08.2025 (Annexure-P/4), the petitioner presented

                    this writ application on 16.12.2025, therefore, the writ

                    application was preferred within a period of 120 days from the

                    date of the impugned order. In case any question of limitation

                    arises for consideration before the Appellate Authority, the same

                    will be considered keeping in view that the writ application was

                    pending before this Court since then for no fault on the part of

                    the petitioner. An appropriate view of the matter shall be taken.

                                6. This writ application stands disposed of with the

                    aforesaid liberty.



                                              (Rajeev Ranjan Prasad, J)


                                                  (Soni Shrivastava, J)
anand/-
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