M/S Maa Bhagwati Traders vs. The State Of Bihar
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The petitioner, M/s Maa Bhagwati Traders, filed a writ petition challenging an order dated March 22, 2025, passed by the Additional Commissioner of State Tax (Appeals), Patna West Division. This appellate order dismissed the petitioner's appeal. The petitioner also challenged an earlier order dated January 27, 2024, which cancelled their GST registration. The primary reason for the dismissal of the petitioner's appeal by the appellate authority was that the appeal was filed beyond the prescribed time limit. The petitioner's counsel sought and was granted liberty to pursue the remedy available under Section 112 of the Bihar Goods and Services Tax Act, 2017, to challenge the appellate order.
Held
The Court noted that the appeal filed by the petitioner before the Additional Commissioner of State Tax (Appeals) was admittedly time-barred. Consequently, the appellate authority had rightly dismissed the appeal on the grounds of limitation. However, the Court acknowledged the petitioner's request for liberty to challenge the appellate order dated March 22, 2025, by availing the remedy provided under Section 112 of the Bihar Goods and Services Tax Act, 2017. The Court granted this liberty. The ratio decidendi is that while statutory limitations must be adhered to, High Courts may grant liberty to pursue further statutory remedies when such a request is made, especially in writ jurisdiction, without delving into the merits of the underlying dispute. The writ petition was disposed of with the granted liberty.
Key Issues
1. Whether the appeal filed by the petitioner before the Additional Commissioner of State Tax (Appeals) was barred by limitation under the relevant provisions of the Bihar Goods and Services Tax Act, 2017? The petitioner contended that they were seeking liberty to challenge the appellate order dated March 22, 2025, by availing the remedy under Section 112 of the Bihar Goods and Services Tax Act, 2017. The petitioner did not explicitly argue against the finding of limitation in the present writ petition but sought to pursue further statutory remedies. The respondent revenue authority, through the Additional Commissioner of State Tax (Appeals), had dismissed the petitioner's appeal on the grounds of it being time-barred. The respondent did not file a separate counter-affidavit or present arguments against the petitioner's request for liberty to pursue further remedies.
Sections Cited
Section 112
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Cause title — parties, addresses and appearances
ORAL ORDER (Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH) 2 13-03-2026 The present writ petition has been filed for setting aside the order dated 22.3.2025, passed in Appeal Case No. GST/PS- 1/24-25 (ARN Ref. No. -AD100325014214Y/18.3.2025) by the Additional Commissioner of State Tax (Appeal), Patna West Division, Patna, whereby and whereunder the appeal filed by the petitioner has been dismissed. The petitioner has also challenged the order of cancellation of registration dated 27.1.2024. 2. Admittedly, the appeal filed by the petitioner is time barred, hence the same has been dismissed on the ground of Patna High Court CWJC No.7732 of 2025(2) dt.13-03-2026 2/2 delay, being barred by limitation.
In view of the aforesaid, the learned counsel for the petitioner seeks liberty on behalf of the petitioner to challenge the aforesaid order dated 22.3.2025, passed by the Additional Commissioner of State Tax (Appeal), Patna West Division, Patna, by availing the remedy provided for under Section 112 of the Bihar Goods and Services Tax Act, 2017. Liberty, so sought, is granted.
Accordingly, the present writ petition stands disposed off.
Ajay/- (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.