Patna High Court
M/S Maa Bhagwati Trading CompanyversusThe State of Bihar
- Decided
- Disposal
- DISPOSED
Holding
The court granted liberty to the petitioner to challenge the order under Section 112 of the Bihar Goods and Services Tax Act, 2017.
Summary
M/S Maa Bhagwati Trading Company filed a writ petition challenging the dismissal of its tax appeal, which was held time‑barred, and the cancellation of its registration. The Additional Commissioner of State Tax had dismissed the appeal on the ground of limitation. The petitioner sought liberty to contest the order under Section 112 of the Bihar Goods and Services Tax Act, 2017. The Patna High Court granted the liberty to file a fresh challenge under the said provision. Consequently, the writ petition was disposed of after granting the relief.
Issues considered
- Whether a writ petition can be entertained despite the underlying appeal being barred by limitation.
- Whether the petitioner is entitled to liberty to challenge the order under Section 112 of the Bihar GST Act, 2017.
Legislation cited
Subjects
- GST
- limitation
- tax appeal
- writ petition
- Section 112
- Bihar
- tax registration cancellation
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.8449 of 2025
======================================================
M/S Maa Bhagwati Trading Company through its Proprietor Mahesh Prasad
Singh Male, aged about 50 years, Son of Daya Ram Singh, resident of Ward
No. 02 Hasanpur Bazar Post and P.S.- Hasanpur Nao Kothi, District-
Begusarai, Bihar.
... ... Petitioner/s
Versus
1. The State of Bihar through the Commissioner of State Taxes, New
Secretariat, Patna.
2. The Joint Commissioner, State Taxes, Begusarai, Bihar.
3. The Additional Commissioner (Appeal), State Taxes, Darbhanga
Commisionary, Darbhanga, Bihar.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr.Swarna Roy, Adv.
For the Respondent/s : Mr.Government Pleader (07)
======================================================
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 14.3.2024, passed in Appeal No.
AD100324000177W by the Additional Commissioner of State
Tax (Appeal), Darbhanga Division, Darbhanga, whereby and
whereunder the appeal filed by the petitioner has stood
dismissed. The petitioner has also challenged the order of
cancellation of registration dated 11/23.8.2021.
2. Admittedly, the appeal filed by the petitioner is time
barred, hence the same has been dismissed on the ground of
delay, being barred by limitation.
Patna High Court CWJC No.8449 of 2025(2) dt.13-03-2026
2/2
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 14.3.2024, passed by the Additional
Commissioner of State Tax (Appeal), Darbhanga Division,
Darbhanga, 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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