M/S Piramal Swathsya Management And Research Institute vs. The Union Of INDIA

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CWJC/4912/2026HC PatnaGSTCNR BRHC01028639202611 August 2026Bench: MR. JUSTICE ANIL KUMAR SINHA,MR. JUSTICE VIKASH KUMAR2 pages

AI SummaryRemanded

Facts

The petitioner, M/s Piramal Swathsya Management And Research Institute, filed a writ application before the Patna High Court challenging an order dated 18.12.2025 passed by the Joint Commissioner, Central GST and Central Excise, Patna I Commissionerate. The petitioner did not first avail the statutory remedy of appeal before the Appellate Authority. The revenue, represented by the Union of India and the Joint Commissioner, argued that the petitioner had not exhausted the available legal recourse.

Held

The Court held that the writ application was not maintainable in its present form because the petitioner had not exhausted the statutory remedy of appeal available under Section 107 of the GST Act, 2017. The Court reasoned that the existence of an alternative statutory remedy is a significant factor in deciding the maintainability of a writ petition. Therefore, the Court disposed of the writ application, granting the petitioner liberty to file an appeal before the Appellate Authority. The Court further directed that if the appeal is filed within three weeks from the date of the order, the Appellate Authority shall decide it on its merits without considering the delay, within four weeks.

Key Issues

1. Whether the writ application is maintainable before this Court when an alternative statutory remedy of appeal is available to the petitioner under Section 107 of the GST Act, 2017? Petitioner's argument: The judgment does not record any specific argument from the petitioner regarding the maintainability of the writ petition. The petitioner directly filed the writ application challenging the order of the Joint Commissioner. Revenue's argument: The revenue contended that the petitioner has a statutory remedy of appeal under Section 107 of the GST Act, 2017, and therefore, the writ application is not maintainable as the petitioner has not availed this remedy.

Sections Cited

Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.4912 of 2026 ====================================================== M/s Piramal Swathsya Management And Research Institute having its office at 181, 2nd Floor, Patliputra Colony, Patna, Bihar- 800013, through its autho- rised signatory namely Shri Digvijay Kumar (male, 38 years), S/O Amarnath Dubey, R/O Village- Kurwa Mathia, PS and P.O. Kumarbagh, Kurwa Mathia, West Champaran, Bihar- 845450 ... ... Petitioner/s Versus 1. The Union of India Ministry of Finance, Represented by its Secretary, North Block, New Delhi-110001. 2. The Joint Commissioner, Central GST and Central Excise, Patna I Commis- sionerate, 2nd/3rd Floor, Central Revenue Building (Annexe), Birchand Pa- tel Path, Patna - 800001. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Ms. Mayuri, Advocate For the Respondent/s : Mr. Amit Pandey, Sr. S.C CGST/Customs For Union of India : Mr. Rakesh Kumar, Advocate Mrs. Asmita Sinha, Advocate ====================================================== CORAM: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA and HONOURABLE MR. JUSTICE VIKASH KUMAR

ORAL ORDER (Per: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA) 3 11-08-2026 Heard learned counsel for the parties.

The present writ application has been filed challenging the order dated 18.12.2025 passed by the respondent no. 2 i.e. Joint Commissioner, Central GST and Central Excise, Patna I Commissionerate.

Learned counsel for State submits that there is a provision for appeal before the Appellate Authority under Section 107 of GST Act, 2017 but the petitioner without availing the remedy under the statute has directly filed the Patna High Court CWJC No.4912 of 2026(3) dt.11-08-2026 2/2 present writ application.

Considering the nature of dispute and the fact that the petitioner without approaching the Appellate Authority has filed the present application, the present writ application is disposed with liberty to the petitioner to file an appropriate Appeal against the order dated 18.12.2025 before the Appellate Authority.

It is made clear that if such appeal is filed by the petitioner within a period of three weeks from today, the Appellate Authority shall decide the same on its merit without going into the question of delay in accordance with law within a period of four weeks.

sweta/- (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.