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Kishan Ghar vs. The Union Of INDIA

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CWJC/16935/2025HC PatnaGSTCNR BRHC01101877202512 August 2026Bench: MR. JUSTICE ANIL KUMAR SINHA,MR. JUSTICE VIKASH KUMAR2 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.16935 of 2025 ====================================================== Kishan Ghar through its Proprietor, Tanweer Alam, Male, aged about 36 years, S/o Tafazzul Haque, R/o Dangraha, Post- Charaiya, Block- Baisi, Baisi, PO- Baisi, District- Purnea, Bihar, Pin- 854315 having its registered place of business at Dangraha, Chariya Baisi, Purnea, Bihar, Pin- 854315. ... ... Petitioner/s Versus 1. The Union of India Through the Secretary Department of Revenue, Ministry of Finance, North Block, New Delhi- 110001. 2. The State of Bihar, through its Commissioner-cum-Secretary, Department of State Taxes, Government of Bihar, Patna. 3. The Commissioner-cum-Secretary, Department of State Taxes, Government of Bihar, Patna. 4. The Additional Commissioner of State Tax (Appeal), Purnea Division, Purnea, Bihar. 5. The Joint Commissioner of State Tax, Purnea Circle, Bihar. 6. The Assistant Commissioner of State Tax, Purnea Circle, Bihar. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Amarjeet, Adv. For the State : Mr. Government Pleader 07 For the Respondent/s : Mr. Amit Pandey, Sr. S.C., CGST Ms. Shilpi Keshri, Jr. S.C., CGST Ms. Ruchi Mandal ====================================================== CORAM: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA and HONOURABLE MR. JUSTICE VIKASH KUMAR

ORAL ORDER (Per: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA) 3 12-08-2026

1.

Learned counsel for the petitioner seeks permission to withdraw this writ application with liberty to approach the Tribunal under Section 112 of the GST Act.

2.

Permission is granted.

3.

This writ application is disposed with liberty to the petitioner to approach the Tribunal within three weeks.

Patna High Court CWJC No.16935 of 2025(3) dt.12-08-2026 2/2

4.

It is made clear that if the petitioner files his second appeal before the Tribunal within the aforesaid time, the Tribunal shall decide the same on its own merit without going into the question of delay.

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.