BharatTaxGST

M/S Shiv Shakti Hardware vs. The State Of Bihar

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CWJC/5068/2025HC PatnaGSTCNR BRHC01013028202522 July 2026Bench: MR. JUSTICE ANIL KUMAR SINHA,MR. JUSTICE VIKASH KUMAR2 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.5068 of 2025 ====================================================== M/s Shiv Shakti Hardware, through its proprietor Parmatama Yadav, Male aged 45 years S/o Sri Sudama Yadav, Resident of Road No.1, East Patel Nagar, P.S.- Phulwari, Distt- Patna. ... ... Petitioner/s Versus 1. The State of Bihar through the Secretary, Department of Commercial Taxes, Bihar, Patna. 2. Additional Commissioner of State Tax (Appeal), Patna West Division, Patna. 3. Assistant Commissioner of State Tax, Patna West Circle, Patna. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Sagar Warsi, Adv. : Mr Abhitabh Kumar, Adv. For the Respondent/s : Mr.Government Pleader (07) ====================================================== CORAM: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA and HONOURABLE MR. JUSTICE VIKASH KUMAR

ORAL ORDER (Per: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA) 4 22-07-2026 Heard learned counsel for the petitioner and learned counsel for the State.

2.

At the outset, learned Counsel for the petitioner seeks permission to withdraw this writ application with liberty to file an appeal before the Tribunal under Section 112 of the Bihar Goods and Services Tax Act, 2017. 3. Permission is granted.

4.

This writ application is disposed as withdrawn with Patna High Court CWJC No.5068 of 2025(4) dt.22-07-2026 2/2 liberty to the petitioner to file an appeal before the Tribunal by 31.07.2026. Ashwin/- (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.