M/S Kamini Developers PVT. LTD vs. The State Of Bihar Through The Commissioner Of State Taxes
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The petitioner, M/s Kamini Developers Pvt. Ltd., filed a writ petition before the Patna High Court challenging certain orders. At the outset of the hearing, the petitioner's counsel sought liberty to withdraw the present writ petition and file separate writ petitions to challenge orders passed under Section 73 of the Bihar Goods and Services Tax Act, 2017 (BGST Act, 2017). The petitioner also requested permission to utilize the four sets of court fees already paid in the present petition for the new writ petitions. The respondents are the State of Bihar through the Commissioner of State Taxes and the Assistant Commissioner of State Taxes.
Held
The Court granted liberty to the petitioner to challenge the various orders passed under Section 73 of the BGST Act, 2017, by filing separate writ petitions for each financial year. The Court also directed that the registry shall not insist on the payment of fresh court fees if four sets of court fees have already been paid in the present writ petition. The Court reasoned that this approach would facilitate the petitioner in pursuing their challenges to the orders under Section 73 of the BGST Act, 2017, while acknowledging the prior payment of court fees. The present writ petition was disposed of accordingly.
Key Issues
1. Whether the petitioner should be granted liberty to withdraw the present writ petition and file separate writ petitions challenging orders passed under Section 73 of the BGST Act, 2017? 2. Whether the petitioner should be permitted to utilize the court fees already paid for the new writ petitions? The petitioner argued that they intended to challenge orders under Section 73 of the BGST Act, 2017, and sought permission to file separate petitions for this purpose, requesting the utilization of already paid court fees. The respondents, represented by the Standing Counsel, did not present any specific arguments against the petitioner's request.
Sections Cited
Section 73
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Cause title — parties, addresses and appearances
ORAL ORDER (Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH) 2 25-03-2026 At the outset, the learned counsel for the petitioner seeks liberty on behalf of the petitioner to file separate writ petitions for the purposes of challenging the orders passed under Section 73 of the Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as “the BGST Act, 2017”) and submits that the present writ petition be disposed off. However, it is prayed that since the petitioner has already paid four sets of court fees, the petitioner be permitted to utilize the same for the purposes of Patna High Court CWJC No.9255 of 2025(2) dt.25-03-2026 2/2 filing separate writ petitions.
Having regard to the facts and circumstances of the case, while disposing of the present writ petition, we deem it fit and proper to grant liberty to the petitioner to challenge the various orders passed under Section 73 of the BGST Act, 2017 by filing separate writ petitions for separate financial year, however, the registry shall not insist for payment of court fees, in case four sets of court fees have already stood paid in the present writ petition.
Accordingly, the present writ petition stands disposed off.
kanchan/- (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.