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Patna High CourtCWJC/7732/2025disposed

M/S Maa Bhagwati Traders, v. The State Of Bihar

2026-03-13Mr. Justice Mohit Kumar Shah,Mr. Justice Arun Kumar Jha2 pages

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.7732 of 2025 ====================================================== M/S MAA BHAGWATI TRADERS, GSTIN- 10DJUPS6981L1Z9, Proprietor Sumit Kumar Singh aged 43 Years S/o Nawal Kishor Singh resident of Sampatchak Shohagi More, Gopalpur, Patna-804453, Bihar. ... ... Petitioner/s

Versus

1.

The State of Bihar through the Secretary cum commissioner of state tax, Bihar, Kar Bhawan, Birchand Patel Path, Patna. 2.

The Additional Commissioner of State tax, (Appeals), Patna West Division, Patna.

3.

The Joint Commissioner of State Tax, Patna South-1, Bihar. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr.Nitesh Kumar, Adv.

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) 13-03-2026 The present writ petition has been filed for setting aside the order dated 22.3.2025, passed in Appeal Case No. GST/PS1/24-25 (ARN Ref. No. -AD100325014214Y/18.3.2025) by the Additional Commissioner of State Tax (Appeal), Patna West Division, Patna, whereby and whereunder the appeal filed by the petitioner has been dismissed. The petitioner has also challenged the order of cancellation of registration dated 27.1.2024.

2.

Admittedly, the appeal filed by the petitioner is time barred, hence the same has been dismissed on the ground of

Patna High Court CWJC No.7732 of 2025(2) dt.13-03-2026 2/2 delay, being barred by limitation.

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 22.3.2025, passed by the Additional Commissioner of State Tax (Appeal), Patna West Division, Patna, by availing the remedy provided for under Section 112 of the Bihar Goods and Services Tax Act, 2017. Liberty, so sought, is granted.

4.

Accordingly, the present writ petition stands disposed off. (Mohit Kumar Shah, J) ( Arun Kumar Jha, J) Ajay/- U