Patna High Court

M/S MAA BHAGWATI TRADERS,versusThe State of Bihar

Decided: 13 March 2026
Disposal: DISPOSED
Bench: MOHIT KUMAR SHAH ARUN KUMAR JHA

Holding

The appeal was dismissed as time‑barred, but the petitioner was granted liberty to seek relief under Section 112 of the Bihar GST Act, 2017.

Summary

The petitioner, M/s Maa Bhagwati Traders, filed a writ petition challenging the dismissal of its appeal by the Additional Commissioner of State Tax, which was dismissed as time‑barred, and also contested the cancellation of its GST registration. The High Court noted that the appeal was indeed filed beyond the limitation period, justifying its dismissal. The petitioner sought liberty to challenge the order under Section 112 of the Bihar Goods and Services Tax Act, 2017. The Court granted the liberty to invoke the remedial provision of Section 112. Consequently, the writ petition was disposed of.

Issues considered

Whether the appeal filed by the petitioner was barred by limitation
Whether the petitioner is entitled to liberty to challenge the order under Section 112 of the Bihar GST Act, 2017

Subjects

GST
limitation
writ petition
cancellation of registration
Section 112
tax appeal

Judgment

                        IN THE HIGH COURT OF JUDICATURE AT PATNA
                              Civil Writ Jurisdiction Case No.7732 of 2025
                 ======================================================
                 M/S MAA BHAGWATI TRADERS, GSTIN- 10DJUPS6981L1Z9, Proprietor
                 Sumit Kumar Singh aged 43 Years S/o Nawal Kishor Singh resident of
                 Sampatchak Shohagi More, Gopalpur, Patna-804453, Bihar.

                                                                       ... ... Petitioner/s
                                                  Versus
           1.    The State of Bihar through the Secretary cum commissioner of state tax,
                 Bihar, Kar Bhawan, Birchand Patel Path, Patna.
           2.    The Additional Commissioner of State tax, (Appeals), Patna West Division,
                 Patna.
           3.    The Joint Commissioner of State Tax, Patna South-1, Bihar.

                                                           ... ... Respondent/s
                 ======================================================
                 Appearance :
                 For the Petitioner/s   :     Mr.Nitesh Kumar, Adv.
                 For the Respondent/s   :     Mr.Standing Counsel (11)
                 ======================================================
                 CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
                         and
                         HONOURABLE MR. JUSTICE ARUN KUMAR JHA
                                       ORAL ORDER

                 (Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)

2   13-03-2026            The present writ petition has been filed for setting aside

                   the order dated 22.3.2025, passed in Appeal Case No. GST/PS-

                   1/24-25 (ARN Ref. No. -AD100325014214Y/18.3.2025) by the

                   Additional Commissioner of State Tax (Appeal), Patna West

                   Division, Patna, whereby and whereunder the appeal filed by

                   the petitioner has been dismissed. The petitioner has also

                   challenged the order of cancellation of registration dated

                   27.1.2024.

                   2.     Admittedly, the appeal filed by the petitioner is time

                   barred, hence the same has been dismissed on the ground of
         Patna High Court CWJC No.7732 of 2025(2) dt.13-03-2026
                                                     2/2




                   delay, being barred by limitation.

                   3.      In view of the aforesaid, the learned counsel for the

                   petitioner seeks liberty on behalf of the petitioner to challenge

                   the aforesaid order dated 22.3.2025, passed by the Additional

                   Commissioner of State Tax (Appeal), Patna West Division,

                   Patna, by availing the remedy provided for under Section 112 of

                   the Bihar Goods and Services Tax Act, 2017. Liberty, so sought,

                   is granted.

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



                                          (Mohit Kumar Shah, J)


                                            ( Arun Kumar Jha, J)
Ajay/-

U

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