BharatTaxGST

M/S United INDIA Insurance Company Limited vs. The State Of Bihar

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CWJC/9775/2026HC PatnaGSTCNR BRHC01062891202617 July 2026Bench: MR. JUSTICE ANIL KUMAR SINHA,MR. JUSTICE VIKASH KUMAR3 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.9775 of 2026 ====================================================== M/s United India Insurance Company limited through its authorised signatory- Tanmoy Chakraborty, Chief Manager having its regional office at 3rd Floor, Chankya Complex, Beer Chand Patel Path, R Block, Patna. ... ... Petitioner/s Versus 1. The State of Bihar through the Secretary, Commercial Tax Department, Bihar. 2. Joint Commissioner of State of Tax, Patna City West, Patna East Division, District- Patna, Bihar. 3. Assistant Commissioner of State Tax, Patna City West, Patna East Division, District- Patna, Bihar. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Shailesh Anand For the Respondent/s : Mr.Government Pleader (7) Ms. Roona, Advocate ====================================================== CORAM: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA and HONOURABLE MR. JUSTICE VIKASH KUMAR

ORAL ORDER (Per: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA) 2 17-07-2026

1.

Heard the parties.

2.

The present writ application has been filed challenging the order dated 05.07.2025 passed by appellate authority (respondent no. 3) in Appeal Case No. - GST / PCW- 30 / 2025-26 by which the appeal filed by the petitioner has been dismissed as time barred.

3.

Learned counsel for the petitioner submits that the petitioner is a company owned by the Government of India and deals in general insurance across the country. The company runs 2/3 its business in the name and style of M/s United India Insurance Company Limited and has been registered for Goods and Services Tax in the State of Bihar with GSTIN as 10AAACU5552C1ZY. Upon receipt of the show cause notice in Form GST DRC-01 and demand letter dated 27.11.2024 under Section 73 of the BGST Act, a sum of Rs. 1,93,82,928/- was demanded. On 24.02.2025 final demand order under Form GST DRC-07 was uploaded on the portal. The petitioner filed appeal before the appellate authority under Section 107 of the BGST Act on 120th day i.e. on 25.06.2025 along with condonation of delay petition. The appeal filed by the petitioner has been dismissed without application of mind and without giving any reasons showing consideration of petitioner’s application of condonation of delay.

4.

After having heard learned counsel for the parties and taking into consideration the fact that as per statutory provision the petitioner filed a petition for condonation of delay along with memo of appeal but the respondent-appellate authority without considering the same rejected the appeal as time barred whereas the appeal filed was within condonable limit, consequently, the appellate order dated 05.07.2025 is set aside. The matter is remanded back to the appellate authority to 3/3 decide the appeal of the petitioner on merit without going into the question of delay.

5.

With the aforesaid observation and direction, this writ application is disposed off.

aayan/- (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.