M/S Vivaan Enterprises vs. The State Of Bihar
Original PDF →CWJC/11668/2022HC PatnaGSTCNR BRHC01062180202215 May 2026Bench: MR. JUSTICE MOHIT KUMAR SHAH,MR. JUSTICE ARUN KUMAR JHA2 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.11668 of 2022
======================================================
M/s Vivaan Enterprises through its Proprietor having its office at 1st Floor,
M.G. Market, Randhir Prasad Street, Upper Bazar, Ranchi, Jharkhand through
its Proprietor namely Ishan aged about 40 years son of Late Radheshyam
Prasad, resident of Flat -301, Sri Ganesh Apartment, Pushp Vihar Harihar
Singh Road, P.S.-Bariatu, District-Ranchi, Jharkhand.
... ... Petitioner/s
Versus
1.
The State of Bihar through Commissioner-cum-Principal Secretary,
Commercial Tax Department, Government of Bihar.
2.
The Commissioner-cum-Principal Secretary, Commercial Tax Department,
Government of Bihar.
3.
The Additional Commissioner of State Tax (Appeal) Patna East Division,
Patna.
4.
The Assistant Commissioner of State Tax, Central Investigation Bureau,
Bihar, Patna.
5.
The Union of India through Director, Department of Revenue, Ministry of
Finance, Govt. of India.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s
:
Mr.Vikash Kumar Pankaj, Advocate
Mr. Rishav Dev, Advocate
For the State
:
Mr.Vikash Kumar (SC-11)
For the UOI
:
Mr. Anshuman Singh, Sr. 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) 4 15-05-2026 At the outset, the Ld. Counsel for the petitioner seeks to withdraw the present writ petition with liberty to avail the alternative remedy provided for under the Bihar Goods and Services Tax Act, 2017. Liberty, so sought, is granted.
2.
Accordingly, the present writ petition stands disposed off
Patna High Court CWJC No.11668 of 2022(4) dt.15-05-2026 2/2 as not pressed.
S.Sb/- (Mohit Kumar Shah, J) (Arun Kumar Jha, 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.