Patna High Court
M/s H.R. Builders Chawahi Takki, GopalganjversusThe Union of India through the Secretary, Ministry of Finance
- Decided
- Disposal
- DISPOSED
Holding
The Court modified condition (f) of the earlier order, granting the petitioner a four‑week extension to appear before the Assessing Authority.
Summary
The petitioner, M/s H.R. Builders, sought a modification of the order dated 12-10-2022 which required it to appear before the Assessing Authority on 03-11-2022. The petitioner claimed inability to appear due to the Covid-19 pandemic and requested an additional four weeks to comply. The High Court examined the earlier order and the reasons for non‑appearance, and exercised its inherent jurisdiction to modify the condition, granting a four‑week extension. The court directed the petitioner to appear before the authority within the new time frame and confirmed that all other conditions of the original order remain unchanged. The application for modification was consequently disposed of.
Issues considered
- Whether the High Court can modify its earlier order to extend the time for the petitioner to appear before the Assessing Authority
Subjects
- time extension
- modification of order
- civil writ jurisdiction
- CGST
- Covid-19
- compliance
- assessing authority
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Miscellaneous Jurisdiction Case No.1426 of 2025
In
Civil Writ Jurisdiction Case No.14220 of 2022
======================================================
M/s H.R. Builders Chawahi Takki, Gopalganj Bihar- 841428, through its
authorized signatory Sri Hans Raj Dhankar, Male, Aged about 75 yrs., Son of
Late Bhim Singh, resident of B/37, Phase-1, P.S.- Ashok Vihar, District North
West, Delhi- 110052.
... ... Petitioner/s
Versus
1. The Union of India through the Secretary, Ministry of Finance Government
of India, New Delhi.
2. The Principal Chief Commissioner, CGST, Central Revenue Building,
Birchand Patel Path, Patna.
3. The State of Bihar, though the Commissioner, Department of State Taxes,
Government of Bihar, Patna.
4. The Secretary, Road Construction Department, Government of Bihar, Patna.
5. The Executive Engineer, Road Construction Department, Gopalganj, District
Gopalganj.
6. The Additional Commissioner, State Tax (Appeals), Saran Division, Chapra.
7. The Joint Commissioner, State Tax, Gopalganj Circle, District Gopalganj.
... ... Opposite Party/s
======================================================
Appearance :
For the Petitioner/s : Mr. Sabal Kumar Jha, Advocate
For the C.G.S.T. : Ms. Shilpi Keshri, Advocate
======================================================
CORAM: HONOURABLE MR. JUSTICE SUDHIR SINGH
and
HONOURABLE MR. JUSTICE RITESH KUMAR
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE SUDHIR SINGH)
4 20-01-2026 Following is the prayer sought for in the present
application:-
“1. That this is an application for
modification of order dated 12.10.2022 passed in
C.W.J.C. No. 14220/2022 by the Hon'ble Division
Bench presided over by Hon'ble Mr. Justice Sanjay
Karol alongwith Hon'ble Mr. Justice S. Kumar (as
Patna High Court MJC No.1426 of 2025(4) dt.20-01-2026
2/3
their Lordships then hear) for extension of further 4
weeks time from today inability the petitioner to
appear before the Assistant Authority as stipulated
in clause(f) at Page 5 of the order mentioned under
taking of petitioner to appear on 3.11.2022 at 10.30
A.M. upon which date and time the petitioner could
not appear on account of Covid-19 pandemic
situation and some subsequent registered and
Lordships where as the petitioner company through
its representative undertaking to appear as per
direction of this Hon'ble Court on the date and time
as stipulated by this Hon'ble Court hence forth and
would comply all the direction and observation of
this Hon'ble Court contained in order dated
12.10.2022 And/or any other order or orders has
been passed on the facts and circumstances of the
case.”
2. The Writ Court while passing the order dated
12.10.2022 in C.W.J.C. No. 14220 of 2022, observed the
following:-
“(f) Petitioner undertakes to appear before the
Assessing Authority on 03.11.2022 at 10:30 A.M.”
3. The petitioner could not comply with the said
condition for the reasons as assigned in the present application.
4. Considering the reasons assigned, the petitioner is
directed to appear within four weeks from today and place his
case before the Respondent authority.
5. Condition (f) is modified to the extent as indicated
Patna High Court MJC No.1426 of 2025(4) dt.20-01-2026
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above, and rest of the conditions remain as indicated there in the
order dated 12.10.2022.
6. With the aforesaid directions, the present
application stands disposed of.
7. Pending application(s), if any, shall also stand
disposed of.
(Sudhir Singh, J)
(Ritesh Kumar, J)
Sachin/-
U
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