Patna High Court
M/s Kamini Developers Pvt. Ltd,versusThe State of Bihar through the Commissioner of State Taxes,
- Decided
- Disposal
- DISPOSED
Holding
The Court granted liberty to file separate writ petitions for each financial year under Section 73 of the Bihar GST Act, 2017 and directed that no further court fees be demanded as the fees have already been paid.
Summary
The petitioner, M/s Kamini Developers Pvt. Ltd, sought liberty to file separate writ petitions challenging orders passed under Section 73 of the Bihar Goods and Services Tax Act, 2017, and requested that the court fees already paid be utilized for those petitions. The High Court considered whether the petitioner could be allowed to file distinct writ petitions for each financial year without paying additional court fees. The Court held that the petitioner may file separate writ petitions for each financial year and that the registry should not demand further court fees since four sets have already been paid. Consequently, the present writ petition was disposed of. The order is an oral order pronounced by Justice Mohit Kumar Shah, with Justice Arun Kumar Jha concurring.
Issues considered
- Whether the petitioner may be granted liberty to file separate writ petitions challenging orders under Section 73 of the Bihar GST Act, 2017 for different financial years.
- Whether the court fees already paid in the present writ petition can be utilized for the separate writ petitions without additional payment.
Subjects
- GST
- Section 73
- writ petition
- court fees
- procedural liberty
- High Court
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.9255 of 2025
======================================================
M/s Kamini Developers Pvt. Ltd, Registered Office Address G-1, Raj
Mansion, East Boring Canal Road, Post and Police Station- Buddha Colony,
Patna, District-Patna-800001, through its Managing Director Mr. Jawed Ali
Khan, Male, Aged about 62 years, Son of Late Latiffur Rahman Khan,
resident of 2/D, Federal Colony, Haroon Nagar Sector-1, Near Mahavir
Cancer Sansthan, Post and Police-Station- Phulwarisharif, District-Patna-
801505.
... ... Petitioner/s
Versus
1. The State of Bihar through the Commissioner of State Taxes, Government of
Bihar, Patna. Kar Bhawan, Birchand Patel Path, Patna -800001,
2. The Assistant Commissioner of State Taxes, Jurisdiction- Patna North, Patna
East, Bihar, Address- Office of Joint Commissioner, Anta-Ghat, Near
Collectorate, Post-Bankipur and Police Station- Gandhi Maidan, Patna,
District- Patna.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr.Radha Raman, 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 25-03-2026 At the outset, the learned counsel for the petitioner
seeks liberty on behalf of the petitioner to file separate writ
petitions for the purposes of challenging the orders passed under
Section 73 of the Bihar Goods and Services Tax Act, 2017
(hereinafter referred to as “the BGST Act, 2017”) and submits that
the present writ petition be disposed off. However, it is prayed that
since the petitioner has already paid four sets of court fees, the
petitioner be permitted to utilize the same for the purposes of
Patna High Court CWJC No.9255 of 2025(2) dt.25-03-2026
2/2
filing separate writ petitions.
2. Having regard to the facts and circumstances of the
case, while disposing of the present writ petition, we deem it fit
and proper to grant liberty to the petitioner to challenge the
various orders passed under Section 73 of the BGST Act, 2017
by filing separate writ petitions for separate financial year,
however, the registry shall not insist for payment of court
fees, in case four sets of court fees have already stood paid in
the present writ petition.
3. Accordingly, the present writ petition stands
disposed off.
(Mohit Kumar Shah, J)
(Arun Kumar Jha, J)
kanchan/-
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