Patna High Court
M/s Aadya EnterprisesversusThe State of Bihar
- Decided
- Disposal
- DISPOSED
Holding
The writ petition is dismissed as the appeal is barred by limitation, but liberty to seek fresh registration is granted.
Summary
M/s Aadya Enterprises filed a writ petition under Article 226 seeking to quash the cancellation of its registration under the Bihar Goods and Services Tax Act, 2017 and to set aside an appellate order dismissing its appeal on the ground of limitation. The appeal had been filed 34 months and 20 days after the cancellation order, exceeding the period prescribed under Section 107(4) of the Act. The respondents relied on the judgment in M/s Vishwanath Traders v. Union of India (CWJC No. 82 of 2023) and a Supreme Court order (SLP (C) No. 15594 of 2023) which held that extraordinary jurisdiction cannot be invoked when the appellant has not availed alternate remedies within the stipulated time. The Court agreed that the limitation barred the appeal and that the writ petition could not be entertained, but it granted the petitioners liberty to obtain fresh registration under the Act. Consequently, the writ petition was disposed of.
Issues considered
- Whether the High Court can entertain a writ petition under Article 226 to quash the cancellation of GST registration when the appeal is barred by limitation.
- Whether the appeal filed after 34 months and 20 days is barred under Section 107(4) of the Bihar GST Act, 2017.
- Whether the petitioners may be granted liberty to seek fresh registration despite the dismissal of the writ petition.
Subjects
- GST registration
- cancellation
- limitation period
- Article 226
- Bihar GST Act
- appeal barred
- fresh registration
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.8269 of 2025
======================================================
1. M/s Aadya Enterprises through of its Partnership Member Abhilekh Kumar,
who is also its constituted Partner and Member, House of Uday Kumar
Singh, Sanjay Gandhi Nagar Road, Bahadurpur, Patna, Bihar-800020,
GSTIN/U1N10AAYFA3462E1ZN.
2. Abhilekh Kumar S/o Awadhesh Kumar, Constituted One of the Partner and
Member of M/s Aadya Enterprises, House of Uday Kumar Singh, Sanjay
Gandhi Nagar Road, Bahadurpur, Patna, Bihar-800020.
... ... Petitioner/s
Versus
1. The State of Bihar through the Chief Commissioner, State Goods and
Services Tax Department, Govt. of Bihar, Kar Bhawan, Veerchand Patel
Marg, District-Patna.
2. The Chief Commissioner, State Goods and Services Tax Department, Govt.
of Bihar, Kar Bhawan, Birchand Patel Marg, District-Patna.
3. Sri Diwakar Prasad, the Additional Commissioner, State Goods and service
Tax Department, Govt. of Bihar, Kar Bhawan, Birchand Patel Marg, Patna,
Circle Patna West, Patna.
4. Joint Commissioner of State Tax, South Circle, Patna, Govt. of Bihar, Patna,
Bihar.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Padmanabh Kashyap, Advocate
For the Respondent/s : Mr. Standing Counsel (11)
======================================================
CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
and
HONOURABLE MR. JUSTICE ALOK KUMAR PANDEY
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)
2 04-02-2026 The present writ petition has been filed for quashing
the order dated 28.08.2020 passed by the Joint Commissioner of
State Tax, South Circle, Patna, Bihar whereby and whereunder
the registration of the petitioner under Bihar Goods and Services
Tax Act, 2017 has been cancelled. The petitioner has also prayed
for setting aside the appellate order dated 15.02.2025 passed by
Patna High Court CWJC No.8269 of 2025(2) dt.04-02-2026
2/3
the Additional Commissioner (Appeal), State Taxation, Patna
West Division, Patna whereby and whereunder the appeal filed
by the petitioners has been dismissed on the ground of the same
being barred by limitation inasmuch the said appeal was filed
after a delay of 34 months and 20 days.
2. At this juncture, the learned counsel for the
respondents, Sri Vikash Kumar, SC-11 has referred to the
judgment dated 20.04.2023 passed by a Co-ordinate Bench of
this Court in the case of M/s Vishwanath Traders Vs. Union of
India and others (CWJC No. 82 of 2023) to contend that in
cases where appeal has been filed after expiry of the limitation
period, the extra ordinary jurisdiction of the Court under Article
226 of the Constitution of India cannot be invoked especially
since it is not a measure to be employed where there are
alternate remedies available and the assessee has not been
diligent in availing such alternate remedies within the stipulated
time. It is pointed out that the said order dated 20.04.2023 has
been upheld by the Hon’ble Apex Court in SLP (C) No(s).
15594 of 2023, by an order dated 04.08.2023 wherein the
Hon’ble Supreme Court has observed as follows :-
“having regard to sub-section (4) of Section 107 of
the Bihar Goods and Services Tax Act, 2017, there was a delay
Patna High Court CWJC No.8269 of 2025(2) dt.04-02-2026
3/3
in approaching the appellate authority therefore, the High Court
was justified in dismissing the writ petition.”
3. At this juncture, the learned counsel for the
petitioners submits that the petitioners do not wish to press the
present petition, however they be granted liberty to seek fresh
registration under the provisions of the Bihar Goods and
Services Tax Act, 2017. Liberty so sought is granted.
4. Accordingly, the present writ petition stands
disposed of.
(Mohit Kumar Shah, J)
(Alok Kumar Pandey, J)
alok/-
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