M/S Sri Mant Kala Sanchar Sanskritik Dal vs. The State Of Bihar - Patna High Court, 24 August 2026

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.8843 of 2026 ====================================================== M/S Sri Mant Kala Sanchar Sanskritik Dal having its office at Road no.21, Rajiv Nagar, Patna-800024, Bihar through its Authorized Representative Arti Kumari (Secretary), Female, aged about 42 years, wife of Lal Babu, resident of Road no.19/21, Rajeev Nagar, Keshari Nagar, P.O.- Keshari Nagar, District-Patna. ... ... Petitioner/s Versus 1. The State of Bihar through the Commissioner-cum-Secretary, Commercial Tax Department, Govt. of Bihar, Patna. 2. The Commissioner-cum-Secretary, Commercial Tax Department, Govt. of Bihar, Patna. 3. The Additional Commissioner, State Tax (Appeal), Patna West Division, Patna. 4. The Joint Commissioner of State Tax, Patna Central-2, Patna West, Bihar. 5. The Assistant Commissioner of State Tax, Patna Central-2, Patna West, Bihar. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Babu Nandan Prasad, Adv. For the Respondent/s : Mr. Standing Counsel (11) For the State : Mr. AC to SC 11 ====================================================== CORAM: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA and HONOURABLE MR. JUSTICE VIKASH KUMAR

ORAL ORDER (Per: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA) 4 24-08-2026 Heard learned counsel for the parties.

The present writ application has been filed challenging the order dated 28.02.2026, passed by the Appellate Authority in Appeal Case No. GST/PTC-2---2025-26 and letter of demand dated 20.08.2025 of the tax/interest/penalty amount of Rs. 1,63,452/-.

The petitioner is engaged in conducting Nukkad 2/4 Natak (street plays) for public awareness programme primarily assigned by the Government Departments. The petitioner is registered under GST regime.

Learned counsel for the petitioner submits that a notice was issued under Section 73 of GST against petitioner for the financial year 2022-23 on the basis of gross receipt of Rs. 4,98,100/-, received from the District Public Relations Officer, Gaya and the order has been passed by the Adjudicating Authority on 20.08.2025, imposing a liability of tax/interest/penalty against the petitioner to the extent of Rs. 1,63,452/-. An appeal filed by the petitioner under Section 107(1) has been dismissed on 28.02.2026 on the ground of delay of 21 days.

Learned counsel for the petitioner submits that Collectorate, Gaya has issued a memo no. 322 dated 28.11.2025 to the effect that GST is not applicable on the receipt against sale of ticket by the registered person in the profession of Nukkad Natak. The Nukkad Natak as per the letter dated 28.11.2025 issued by the Collectorate, Gaya under the signature of District Public Relation Officer, Gaya, dated 28.11.2025, (4- 6-8-10) members of the Nukkad Natak team is exempted from the GST regime.

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On the other hand, learned counsel for the State submits that the petitioner has filed the appeal after expiry of the statutory period of limitation and the Appellate Authority has rightly dismissed the appeal on the ground of delay of 21 days. He further submits that exemption order has been issued by the District Public Relation Officer, Gaya and in that order, nothing has been quoted to say that under which provision of law or the decision of the GST council the Nukkad Natak team is exempted from GST.

Considering the submissions made by the parties and the fact that the issue goes to the root concerning the juri iction of the authority, who imposed tax liability and the Appellate Authority instead of deciding the issue on merit, has dismissed the appeal as time barred. Accordingly, we are of opinion that Appellate Authority must decide the issue raised by the petitioner that petitioner being registered person performing Nukkad Natak is exempted from GST liability.

As a result, the appellate order dated 28.02.2026, passed by Appellate Authority is set aside. The matter is remitted back to Appellate Authority to decide the issue of exemption raised by the petitioner in accordance with law within a period of two months from the date of 4/4 receipt/production of a copy of this order.

With the aforesaid observation and direction, the writ petition is disposed of.

10.

The petitioner shall produce the copy of the order passed by this Court and shall appear before the Appellate Authority for the purpose of fixing the date of hearing of appeal within a period of one week from today.

11.

Upon production of copy of the order by the petitioner, the Appellate Authority shall fix the date for hearing and shall dispose the appeal after giving personal hearing to the petitioner within a maximum period of two months.

Ashwin/- (Anil Kumar Sinha, J) ( Vikash Kumar, J) U