Patna High Court
M/s Shiv Shakti Medical Agency,versusThe Union of India
- Decided
- Disposal
- DISPOSED
Holding
The Court declined to interfere with the demand notice and disposed of the writ petition, directing the petitioner to avail the remedies under the CGST Act.
Summary
M/s Shiv Shakti Medical Agency filed a writ petition under Article 226 seeking a writ of certiorari to quash a demand notice issued by the Superintendent (Grade‑14) of the CGST Audit Circle, Bhagalpur, alleging liability under section 74(5) of the Central Goods and Services Tax Act, 2017 for Rs.2,89,678 including interest and late fee. The petition also prayed for a writ of mandamus to stay the demand notice until the final disposal of the writ. The petitioner’s counsel was granted liberty to pursue alternative remedies available under the CGST Act. The Court examined whether the demand notice could be challenged directly by a writ and whether the High Court had jurisdiction to interfere. Concluding that the petition did not warrant interference, the Court disposed of the writ petition, directing the petitioner to seek relief through the statutory provisions of the CGST Act. The order was pronounced by a two‑judge bench of the Patna High Court.
Issues considered
- Whether the demand notice issued under section 74(5) of the CGST Act can be quashed by a writ of certiorari under Article 226.
- Whether the High Court can issue a writ of mandamus directing the tax authority to stay the demand notice pending adjudication.
- Whether the petitioner is required to pursue the remedies provided under the CGST Act before approaching the High Court.
Legislation cited
- Central Goods and Services Tax Act, 2017 — s. 74(1), 74(5)
Subjects
- GST
- Section 74
- Demand notice
- Writ of certiorari
- Writ of mandamus
- Article 226
- Tax assessment
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.9816 of 2025
======================================================
M/s Shiv Shakti Medical Agency, through its Partner Arvind Kumar Dokania
(Male) aged about 49 years, son of Parmeshwar Lal Dokaniya, resident of 44
Shiv Shakti Medical Agency, near Doman Lal School, Bangaon Road, P.S-
Saharsa Sadar, District- Saharsa, PIN Code-852201.
... ... Petitioner/s
Versus
1. The Union of India through the Secretary, Ministry of Finance, Department
of Revenue, North Block, New Delhi-110001
2. Central Board of Indirect Taxes and Customs (CBIC) through its Chairman,
Ministry of Finance, Department of Revenue, North Block, New Delhi-
110001.
3. Principal Chief Commissioner, CGST and Central Excise, Patna Zone, GST
Bhawan, Gandhi Maidan, Patna-800001.
4. Commissioner, CGST and Central Excise, Central Tax Audit Circle,
Bhagalpur.
5. Commissioner-cum-Secretary of Commercial Taxes Department, KAR
BHAWAN, Bir Chand Patel Marg, Patna-1.
6. Deputy/Assistant Commissioner, Central Tax Audit Circle, Bhagalpur
7. Superintendent (Gr.14), office of the Central GST and Central Excise, Audit
Circle, Bhagalpur.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Dr. Ashok Kumar Sharma
For the Respondent/s : Mr. Amit Pandey, Sr. SC, CGST & CX
Ms. Shilpi Keshri, Jr. SC, CGST & CX
======================================================
CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
and
HONOURABLE MR. JUSTICE ARUN KUMAR JHA
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)
2 08-04-2026 The present writ petition has been filed by the
petitioner seeking the following reliefs :-
“That the present writ petition is being
Patna High Court CWJC No.9816 of 2025(2) dt.08-04-2026
2/3
filed under Article 226 of the Constitution of
India, in the nature of writ of Certiorari for
quashing the demand notice under Form GST
DRC-01A dated 24.03.2025 bearing C.No.
II(39)10/GST Audit/Shiv
Shakti/Gr.14/BGP/2024-25/2107, (Annexure: P/1
to this writ petition), issued by the
Superintendent (Gr.14), CGST Audit Circle,
Bhagalpur (Respondent No. 7) intimating the
petitioner regarding the liability under section
74(5) of the CGST Act, 2017 amounting to total
Rs.2,89,678/- including the interest and late fee,
by which the petitioner was directed to pay the
aforesaid amount within a period of 07(seven)
days from receipt of this letter, failing which
show cause notice will be issued under section
74(1) of CGST Act, 2017 to recover the Govt.
dues.
Further, for issuance of an appropriate
writ, order or direction in the nature of writ of
Mandamus, directing and commanding the
respondent concern to stay the implementation
of the aforesaid demand notice date 24.03.2025
(Annexure: P/1 to this petition) till final disposal
of this writ application.
Any other relief/reliefs to which the
petitioner is found entitled too.”
2. At the outset, the learned counsel for the petitioner
seeks liberty on behalf of the petitioner to avail such alternative
Patna High Court CWJC No.9816 of 2025(2) dt.08-04-2026
3/3
remedies as are available under the provisions contained in the
Central Goods and Services Tax Act, 2017. Liberty, so sought, is
granted.
3. Accordingly, the present writ petition stands
disposed of.
(Mohit Kumar Shah, J)
(Arun Kumar Jha, J)
GAURAV S./-
U
Checking your session…