Patna High Court

Bhogendra Kumar Kamat @ Bhogendra KamatversusThe State of Bihar

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

Holding

The Court granted the petitioner liberty to invoke Section 112 of the Bihar GST Act, 2017 to challenge the orders and disposed of the writ petition.

Summary

The petitioner, a proprietor of a computer hardware business, filed a writ petition challenging two orders: one dated 17‑04‑2025 by the State Tax Additional Commissioner (Appeal) that dismissed his appeal on the ground of delay, and another dated 13‑01‑2022 by the Joint Commissioner that cancelled his GST registration as barred by limitation. The petitioner argued that the dismissal was improper and sought liberty to contest the orders under the remedial provision of the Bihar Goods and Services Tax Act, 2017. The Court noted that the appeal had indeed been filed after the limitation period, justifying its dismissal, but recognized the petitioner’s right to invoke Section 112 of the Bihar GST Act to seek relief. Accordingly, the Court granted the liberty sought, allowing the petitioner to pursue the remedy under Section 112. The writ petition was thereafter disposed of by the Court.

Issues considered

Whether the order dismissing the appeal on the ground of delay can be quashed.
Whether the petitioner is entitled to liberty to challenge the orders under Section 112 of the Bihar Goods and Services Tax Act, 2017.
Whether the cancellation of the petitioner’s GST registration can be set aside.

Subjects

GST
Limitation
Appeal
Writ Petition
Section 112
Tax Law
High Court

Judgment

                     IN THE HIGH COURT OF JUDICATURE AT PATNA
                              Civil Writ Jurisdiction Case No.8947 of 2025
                 ======================================================
                 Bhogendra Kumar Kamat @ Bhogendra Kamat Son of Shri Nasib Lal Kamat,
                 resident of Village-Paroriyahi, P.O.-Gajhara, P.S.-Ladaniya, District-
                 Madhubani, Proprietor of B K Computer Hardware Assembling Maintenance
                 and Network @ SarvShree B K Computer Hardware Assembling
                 Maintenance and Network, its office at Gajhara Tola, Panch Gajhara, Block-
                 Ladania, Madhubani.

                                                                           ... ... Petitioner/s
                                                   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,
                 Govt. of Bihar, Patna.
           3.    The State Tax Additional Commissioner (Appeal), Darbhanga Division,
                 Darbhanga.
           4.    The Joint Commissioner of State Tax, Madhubani.

                                                           ... ... Respondent/s
                 ======================================================
                 Appearance :
                 For the Petitioner/s   :     Mr.Suresh Mishra, Advocate
                 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 quashing

                   the order dated 17.04.2025, passed by the State Tax Additional

                   Commissioner (Appeal), Darbhanga Division, Darbhanga in

                   Appeal No.AD101224007049R whereby and whereunder the

                   appeal filed by the petitioner has been rejected on the ground of

                   delay in filing the appeal. The petitioner has also prayed for

                   setting aside the order dated 13.01.2022 passed by the Joint
            Patna High Court CWJC No.8947 of 2025(2) dt.13-03-2026
                                                        2/2




                      Commissioner         of    State Tax,          Madhubani   whereby   and

                      whereunder GST registration of business establishment of the

                      petitioner has been cancelled, being barred by limitation.

                                  2. Admittedly, the appeal was filed by the petitioner

                      before the appellate authority after expiry of the limitation

                      period, hence the same has been dismissed on the ground of

                      delay in filing the appeal.

                                  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 17.04.2025 by availing the

                      remedy available under Section 112 of the Bihar Goods and

                      Services Tax Act, 2017. Liberty so sought is granted.

                                  4. The writ petition stands disposed off.



                                             (Mohit Kumar Shah, J)


                                                ( Arun Kumar Jha, J)
kanchan/-

U

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