M/S A K Traders vs. The State Of Bihar
Original PDF →Facts
The petitioner, M/S A K Traders, filed a writ petition challenging an order dated May 16, 2025, passed by the Additional Commissioner (Appeal), Patna West Division, Patna. This appellate order dismissed the petitioner's appeal against the cancellation of their GST registration. The dismissal was based on the grounds that the appeal was filed beyond the stipulated 90-day period and that the petitioner had failed to submit a certified copy of the impugned order. The petitioner also sought to quash an ex-parte order dated June 17, 2023, passed by the Assistant Commissioner, South Circle, Patna, which cancelled their registration without providing an opportunity for a hearing. The petitioner claimed there were no pending tax dues and sought restoration of their GST registration.
Held
The Court granted the petitioner liberty to challenge the appellate order dated May 16, 2025, by availing the remedy available under Section 112 of the Bihar Goods and Services Tax Act, 2017. This implies that the Court acknowledged the petitioner's right to pursue further legal recourse against the appellate authority's decision. The Court did not delve into the merits of the cancellation order or the procedural irregularities alleged by the petitioner in the original cancellation order. The primary decision was to allow the petitioner to pursue the statutory remedy available under Section 112. The Court did not decide on the validity of the cancellation order or the ex-parte proceedings. The issue of restoration of GSTIN was implicitly deferred pending the outcome of the Section 112 appeal.
Key Issues
1. Whether the Additional Commissioner (Appeal) erred in dismissing the petitioner's appeal on grounds of limitation and non-submission of a certified copy of the impugned order, thereby violating the petitioner's right to be heard? 2. Whether the ex-parte order dated June 17, 2023, cancelling the petitioner's GST registration was valid, considering it was passed without providing an opportunity of hearing? Petitioner's Arguments: The petitioner argued that the appellate authority wrongly dismissed their appeal on technical grounds of limitation and non-filing of the certified copy, without considering the merits of the case. They contended that the original order cancelling their registration was passed ex-parte and without providing a proper opportunity of hearing, which is a violation of natural justice. They also stated that there were no pending tax dues against them and sought restoration of their GST registration. Revenue's Arguments: The judgment does not record any specific arguments made by the respondent revenue authorities.
Sections Cited
Section 112
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Cause title — parties, addresses and appearances
ORAL ORDER (Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH) 2 22-04-2026 The present writ petition has been filed seeking for the following reliefs:- “(i) For Quashing of Order dated 16.05.2025 passed by Addl. Commissioner, (Appeal), Patna West Division, Patna whereby and where under the appeal of the petitioner was dismissed by respondent no.3 against the order of cancellation of Registration, on the ground of limitation that the petitioner has not filed the appeal within the stipulated period of 90 days and there were delay in filing of appeal and apart from that the petitioner had also no filed the certified copy of Impugned Order before the 2/3 Appellate Authority. (ii) For issuance of an appropriate writ/order/direction for setting aside order bearing reference no.ZA1006230423543 dated 17.06.2023, passed by Assistant Commissioner South Circle Patna, whereby and where under respondent authorities passed an ex parte order dated 17.06.2023 without providing an opportunity of hearing to the petitioner whereby and where under respondent authority cancelled the Registration of the petitioner and there is no pending of tax amount against the petitioner. (iii) For issuance of writ in the nature of Mandamus directing the respondent to restore the GSTIN to the petitioner where as the Addl. Commissioner BR034 issued the order of approval of application for condonation of delay in filing revocation application of cancellation of registration. (iv) For issuance of writ in the nature of Mandamus directing the respondent authority to restore the GST Registration of the petitioner after revocation of cancellation of registration with immediate effect, as the petitioner is ready to furnish the returns of earlier year within Fifteen Days from the date of the Order of this Hon’ble Court. (v) For issuance of an appropriate writ(s), orders), and/or direction(s), as your Lordships may deem fit and proper in the facts and circumstances of this case in the interest of justice.”
At the outset, the learned counsel for the petitioner seeks liberty on behalf of the petitioner to challenge the appellate order dated 16.05.2025 passed by the Additional Commissioner (Appeal), State Tax, Patna West Division, Patna 3/3 by availing the remedy available under Section 112 of the Bihar Goods and Services Tax Act, 2017. Liberty, so sought, is granted.
Accordingly, the present petition stands disposed of.
GAURAV S./- (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.