M/S M.K. Enterprises Its Proprietor Mukesh Kumar Sah vs. The State Of Bihar

Held

The Court held that the petitioner had an alternative statutory remedy available before the Appellate Tribunal under Section 112 of the Bihar Goods and Services Tax Act, 2017. Considering the nature of the dispute and the fact that the petitioner had not exhausted this statutory remedy, the Court disposed of the writ petition. The petitioner was granted liberty to file an appeal before the Appellate Tribunal within two weeks from the date of the order. The Appellate Tribunal was directed to consider the appeal on its merits, without raising any objection regarding the delay in filing, and decide it in accordance with the law. The Court did not decide on the merits of the petitioner's claim regarding the ex-parte assessment or improper service of notices.

Facts

The petitioner, M/s M.K. Enterprises, filed a writ petition before the Patna High Court challenging an order passed by the Additional Commissioner (Appeal) dated 20.02.2025. The petitioner contended that all notices were uploaded on the portal and not served directly, and that the assessment order dated 24.04.2024 was passed ex-parte. The revenue, represented by A.C. to S.C. -11, argued that the petitioner had not approached the Appellate Tribunal against the impugned order of rejection and had directly filed the writ application. The revenue suggested that the petitioner should avail the remedy before the Appellate Tribunal under Section 112 of the Bihar Goods and Services Tax Act, 2017.

Key Issues

1. Whether the petitioner has an alternative statutory remedy available before the Appellate Tribunal under Section 112 of the Bihar Goods and Services Tax Act, 2017, and if so, whether the writ petition is maintainable. Petitioner's contention: The petitioner argued that notices were uploaded on the portal and not served directly, and the assessment order was ex-parte, implying a potential procedural irregularity that might warrant High Court intervention. Revenue's contention: The revenue contended that the petitioner bypassed the statutory appellate mechanism by directly filing the writ petition without first approaching the Appellate Tribunal against the order of rejection. They relied on the availability of the remedy under Section 112 of the Bihar Goods and Services Tax Act, 2017.