Bipin Bharti vs. The Commissioner

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CWJC/465/2025HC PatnaGSTCNR BRHC01126858202408 April 2026Bench: MR. JUSTICE MOHIT KUMAR SHAH,MR. JUSTICE ARUN KUMAR JHA2 pages

AI SummaryRemanded

Facts

The petitioner, Bipin Bharti, a proprietorship firm, filed a writ petition before the Patna High Court. The petition sought to quash an order dated 30.10.2024, passed by Respondent No. 2 (Additional Commissioner, Goods and Service Tax cum First Appellate Authority), which rejected the petitioner's appeal. This appellate order confirmed the cancellation of the petitioner's GST registration (No. 10ALTPB6171H1Z9), initially ordered by Respondent No. 4 (Superintendent, Goods and Service Tax). The petitioner also sought restoration of their GST registration and consequential reliefs. The tax period for the cancellation is not explicitly stated in the provided text.

Held

The Court granted the petitioner liberty to challenge the appellate order dated 30.10.2024 by availing the appropriate remedy available under the Central Goods and Service Tax Act, 2017. Consequently, the present writ petition was disposed of as withdrawn with liberty granted. The Court did not delve into the merits of the cancellation of registration or the appellate order itself, nor did it make any findings on the issues raised. The operative direction was to dispose of the writ petition with liberty to pursue alternative remedies. No specific issue was expressly left undecided, as the petition was disposed of based on the petitioner's request.

Key Issues

1. Whether the petitioner is entitled to a writ of certiorari to quash the appellate order dated 30.10.2024, passed by Respondent No. 2, which upheld the cancellation of GST registration? 2. Whether the petitioner is entitled to a writ of mandamus commanding the respondent authorities to restore the GST registration number 10ALTPB6171H1Z9? Petitioner's Arguments: The petitioner sought to quash the appellate order and restore their GST registration. The specific grounds for challenging the cancellation or the appellate order are not detailed in the provided text. Revenue's Arguments: The judgment does not record any specific arguments made by the revenue or state respondents.

Sections Cited

Central Goods and Service Tax Act, 2017

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.465 of 2025 ====================================================== Bipin Bharti a proprietorship firm having it head Office, At Ward No.- 6, Manjhaul- 1, P.S.- Cheriya Bariyarpur, District- Begusarai through its Propreitor Bipin Bharti @ Bipin Kumar, aged about 50 years (Male), son of Ramchandra Prasad Singh, resident of village- Ward No. 6, Manjhaul- 1, P.S.- Cheriya Bariyarpur, District- Begusarai. ... ... Petitioner/s Versus 1. The Commissioner Goods and Service Tax, Bihar, Patna. 2. The Additional Commissioner, Goods and Service Tax cum First Appellat Authority, Dharbhanga Commissionary, Patna. 3. The Assistant Commissioner of Goods and Service Tax, Begusarai Division, Begusarai. 4. The Superintendent, Goods and Service Tax, Begusarai. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Mani Shankar Kumar, Adv. For the Respondent/s : Mr. Anshuman Singh, Sr. SC ( CGST & CX) Mr. Shilpi Keshari, J.SC ( CGST & CX) For the State : Mr. Vikash Kumar, SC-11 ====================================================== CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH and HONOURABLE MR. JUSTICE ARUN KUMAR JHA

ORAL ORDER (Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH) 5 08-04-2026 The present writ petition has been filed seeking the following relief:- “1. That by way of this writ petition the petitioner craves indulgence of this Hon'ble Court for the issuance of a writ in the nature of certiorari to quash the order dated 30.10.2024, issued under the signature of Respondent No.2, whereby and whereunder the appeal, vide File No. V(21)22/Appeals/PAT/ GSTNBO / 2024-25 preferred by the petitioner, has been rejected confirming the order of Patna High Court CWJC No.465 of 2025(5) dt.08-04-2026 2/2 cancellation of registration No. GSTIN/Temp ID /UIN / 10ALTPB6171H1Z9, dated 11.01.2021, passed by respondent 10ALTPB6171H1Z9 No. 4 has been upheld and further an appropriate writ, order or orders, direction or directions may be issued commanding the respondent authorities to restore the G.S.T. registration number GSTIN/ID/UIN-10ALTPB6171H1Z9 in the name of the petitioner forthwith and the petitioner further prays for other consequential relief or reliefs for which he is entitled under the Law.”

At the outset, the learned counsel for the petitioner seeks liberty on behalf of the petitioner to challenge the appellate order dated 30.10.2024, by availing the appropriate remedy available under the Central Goods and Service Tax Act, 2017. Liberty, so sought, is granted.

Accordingly, the present writ petition stands disposed off.

Ajay/- (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.