Patna High Court
Saurav PatelversusThe State of Bihar
- Decided
- Disposal
- DISPOSED
Holding
The court granted liberty to challenge the appellate order under Section 112 of the Bihar GST Act and disposed of the writ petition.
Summary
Petitioner Saurav Patel challenged the cancellation of his GST registration by the Joint Commissioner of State Tax and the dismissal of his appeal on limitation grounds. He sought to set aside both orders and restore his registration. The court granted him liberty to challenge the appellate order under Section 112 of the Bihar Goods and Services Tax Act, 2017. No substantive hearing on the merits was conducted. Consequently, the writ petition was disposed of after granting the procedural liberty.
Issues considered
- Whether the order cancelling the petitioner’s GST registration can be set aside.
- Whether the appellate order dismissed on limitation grounds can be challenged under Section 112 of the Bihar GST Act.
Subjects
- GST registration
- cancellation
- limitation
- Section 112
- writ petition
- tax law
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.9619 of 2025
======================================================
Saurav Patel S/o Vijay Kumar, Proprietor of Saurav Enterprises, a proprietary
concern having its principal place of business at Block D, Flat No. 402,
Patligram, Shahid Bhagat Singh Path, Bajrangpuri, Gulzarbagh, Alamganj,
Patna - 800007, P.S. Alamganj, District - Patna, Bihar
... ... Petitioner/s
Versus
1. The State of Bihar through the Additional Chief Secretary, Commercial Tax
Department, Government of Bihar, Patna
2. The Special Commissioner of State Tax (Appeal), Patna East Division,
Patna.
3. The Joint Commissioner of State Taxes, Patna City West Circle, Patna
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Tabish Ahmad, Advocate
Mr. Shubham Samrat, Advocate
For the Respondent/s : Mr. Government Pleader (07)
Mr. Aman Priyadarshi, Advocate
======================================================
CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
and
HONOURABLE MR. JUSTICE ARUN KUMAR JHA
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)
3 08-04-2026 The present writ petition has been filed seeking the
following relief(s):-
“i. For setting aside the order dated 23.02.2023
passed by the Joint Commissioner of State Tax Patna
City West, Patna (respondent no. 3) whereby
petitioner's GST Registration bearing Reference No.
ZA1002230744129 has been cancelled.
ii. The petitioner further prays for setting aside
the order as contained in ARN No.
AD100325037294J dated 26.04.2025 passed in
Appeal Case No. GST/PCW-114/2024-25, passed by
Respondent No -2, which has been dismissed on the
ground of limitation only.
iii. The petitioner further prays that after setting
Patna High Court CWJC No.9619 of 2025(3) dt.08-04-2026
2/2
aside the aforementioned two orders his GST
registration be restored and he may be allowed to
operate his business.
iv. For any other relief/reliefs for which the
petitioner may be deemed entitled too.”
2. At the outset, the learned counsel for the petitioner
seeks liberty on behalf of the petitioner to challenge the
appellate order dated 26.04.2025, passed by the learned
Additional Commissioner (Appeal), State Tax, Patna East
Division, Patna by availing the remedy provided for under
Section 112 of the Bihar Goods and Services Tax Act, 2017.
3. Liberty so sought is granted.
4. Accordingly, the present writ petition stands
disposed of.
(Mohit Kumar Shah, J)
( Arun Kumar Jha, J)
Ashish/-
U
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