M/S Bindhya Agency vs. The State Of Bihar
Held
The Court held that the Appellate Order dated 09.08.2025 was to be set aside. The reasoning was based on the totality of the facts and the nature of the prayer made in the writ application. The Court found that the appeal was filed within a period that was condonable by the Appellate Authority. Therefore, the matter was remanded back to the Appellate Authority with a specific direction to hear the petitioner's appeal on its merits, without re-examining the question of delay. The Court did not expressly leave any issue undecided.
Facts
The petitioner, M/s Bindhya Agency, a proprietorship firm, filed a writ application challenging an order passed by the Appellate Authority on 09.08.2025. This order rejected the petitioner's appeal for the financial year 2020-21 on the grounds of limitation. The petitioner argued that their appeal was filed on 11.06.2025, which was within four months of the assessment order dated 18.02.2025. They contended that this delay was condonable under Section 107(2) of the Bihar Goods and Services Tax Act, 2017, and that the Appellate Authority failed to consider their reasons for the delay appropriately. The State acknowledged that the appeal was filed within 120 days, a period that was condonable by the Appellate Authority.
Key Issues
1. Whether the Appellate Authority erred in rejecting the petitioner's appeal on the grounds of limitation, despite the appeal being filed within the condonable period under Section 107(2) of the Bihar Goods and Services Tax Act, 2017? Petitioner's Argument: The petitioner contended that their appeal was filed within four months of the assessment order, which falls within the condonable period as per Section 107(2) of the Bihar Goods and Services Tax Act, 2017. They argued that the Appellate Authority did not properly consider the reasons provided for the delay and wrongly dismissed the appeal as time-barred. Revenue's Argument: The State conceded that the appeal was filed within 120 days, which was a period that the Appellate Authority had the discretion to condone.
Sections Cited
Section 107(2)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.5915 of 2026 ====================================================== M/S Bindhya Agency a Proprietorship firm having GSTIN- 10ABQPG2969R1Z1 and its office at 1st Floor, Kanhaiya Lal Gupta, Abulasalane, Machhuatoli, Patna, Bihar-800004 through its Proprietor Ramesh Gandhi, Gender-Male, aged about 62 years, Son of Jag Narain Prasad, Resident of Popular Place, Flat No 4A, Mohalla, Langertoli Chouraha, Post- Bankipur, P.S- Pirbahore, District- Patna, Bihar-800004. ... ... Petitioner/s Versus
The State of Bihar through The Principal Secretary, State Tax, Bihar, Patna having its office at Kar Bhawan, Patna.
The Principal Secretary Cum Commissioner, Department of State Taxes, Government of Bihar, Patna.
The Joint Commissioner of State Tax, Barh Circle, Barh, Bihar.
The Assistant Commissioner of State Tax, Kadam Kuan Circle, Patna, Bihar.
The Special Commissioner of State Tax (Appeal), East Division, Patna, Bihar. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Bijay Kumar Gupta For the Respondent/s : Mr. Vivek Prasad, Government Pl
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