BharatTaxGST

M/S Bhardwaj Construction vs. Union Of INDIA

Original PDF →
CWJC/5345/2026HC PatnaGSTCNR BRHC01022452202613 July 2026Bench: MR. JUSTICE ANIL KUMAR SINHA,MR. JUSTICE VIKASH KUMAR3 pages

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.5345 of 2026 ====================================================== M/s Bhardwaj Construction through its Partner Kamlesh Kumar, aged about 48 years (Male), Son of Ramashray Singh, Resident of 286, AP Colony, P.S.- Rampur, District-Gaya Ji. ... ... Petitioner/s Versus 1. Union of India through the Principle Secretary, Ministry of Finance (Department of Revenue) Government of India, New Delhi. 2. The Principal Secretary, Department of Finance, Government of India, New Delhi. 3. The State of Bihar through its Additional Chief Secretary, Department of Finance, Government of Bihar, Patna. 4. The Additional Chief Secretary, Department of Finance, Government of Bihar, Patna. 5. The Commissioner, State Tax, Magadh Circle, Gaya Ji. 6. The Additional Commissioner (Appeal) State Tax, Magadh Division, Gaya Ji. 7. The Joint Commissioner, State Tax, Gaya Ji. 8. The Assistant Commissioner State Tax, Gaya Ji. 9. The Executive Engineer Road Construction Department, Road Division, Sherghati, Gaya Ji. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Sanjay Kumar Mr. Priya Ranjan For the UOI : Mr. Amit Pandey, Sr. S.C., CGST & CX Ms. Ruchi Mandal, Jr. S.C., CGST & CX Mrs. Asmita Sinha For the State : Mr. Vivek Prasad, GP-7 ====================================================== CORAM: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA and HONOURABLE MR. JUSTICE VIKASH KUMAR

ORAL ORDER (Per: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA)

2/3 13-07-2026

1.

The present writ petition has been filed against the order passed by the appellate authority, dated 31.01.2025, contained in Memo No. 74 in Appeal Case No. GY/GST- 13/2023-24. 2. Learned counsel for the petitioner submits that the works contract was awarded to the petitioner prior to coming into force of the GST Act in the year 2017. An agreement was executed in May, 2015, however, the appellate authority has failed to consider this aspect of the matter and upheld the order, dated 24.03.2023, passed by the assessing authority.

3.

Mr. Vivek Prasad, learned counsel for the Govt. Pleader No. 7, submits that the petitioner may avail the remedy before the Appellate Tribunal under Section 112 of the Bihar Goods and Services Tax Act.

4.

Considering the nature of dispute and the fact that the petitioner without approaching the Appellate Tribunal has filed the present application, the present writ application is disposed with liberty to the petitioner to file an appropriate appeal before the Appellate Tribunal.

5.

Regards being had to the submission advanced by the parties, the present writ application is disposed with 3/3 liberty to the petitioner to file an appeal against the order, dated 31.01.2025, before the Appellate Tribunal. The Tribunal shall consider the decide the same in accordance with law.

ashwani/- (Anil Kumar Sinha, J) ( Vikash Kumar, J) U

Reproduced from the public record of the Patna High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.