Rupa Kumari (Trade Name M/S Rupa Shankar Bharat Gas Agency) vs. The State Of Bihar

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CWJC/4950/2026HC PatnaGSTCNR BRHC01022207202603 August 2026Bench: MR. JUSTICE ANIL KUMAR SINHA,MR. JUSTICE VIKASH KUMAR1 pages

AI SummaryRemanded

Facts

The petitioner, Rupa Kumari, operating as M/s Rupa Shankar Bharat Gas Agency, filed a writ petition before the Patna High Court. The petition was directed against the State of Bihar and its GST authorities, specifically the Assistant Commissioner of State Tax and the Additional Commissioner (Appeal). The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is not detailed.

Held

The Court held that the petitioner should be granted permission to withdraw the writ application. The reasoning was based on the petitioner's request to approach the GST Tribunal under Section 112 of the relevant GST Act. The Court granted this permission, thereby disposing of the writ application as withdrawn. No specific findings were made on the merits of the underlying GST dispute, as the case was concluded by withdrawal. The ratio decidendi is that a party can withdraw a writ petition to pursue alternative statutory remedies, particularly when a specialized tribunal is available.

Key Issues

The Court did not have to decide any substantive issues of law or fact. The primary issue was whether the petitioner should be permitted to withdraw the writ application. The petitioner argued for withdrawal to pursue remedies before the GST Tribunal. The respondents did not record any specific arguments against the withdrawal. The Court's decision hinged on granting or denying this permission.

Sections Cited

Section 112

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.4950 of 2026 ====================================================== Rupa Kumari (Trade Name M/s Rupa Shankar Bharat Gas Agency) a proprietorship business and having its registered Principal place of business under GST in Bihar at Rupouli, Biroulai Bazar, Purnea, P.O. Ajhokopa and P.S.- Rupouli, District Purnea, Bihar, 854204, through its Proprietor namely Rupa Kumari, female, aged about 61 years, W/o Jay Shankar Prasad, residing at Village- Noorpur, near Block, P.O.- Nathnagar and P.S.- Madhusudanpur, Nathnagar, District Bhagalpur, Bihar- 812006. ... ... Petitioner/s Versus 1. The State of Bihar through the Principal Secretary cum Commissioner, Commercial Tax Department, Government of Bihar. 2. The Assistant Commissioner of State Tax, Purnea Circle- 1, Purnea, Bihar. 3. The Additional Commissioner (Appeal) State GST, Purnea Division, Purnea, Bihar. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Anubhav Khowala For the Respondent/s : Mr.Government Pleader (07) ====================================================== CORAM: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA and HONOURABLE MR. JUSTICE VIKASH KUMAR

(Per: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA) 3 03-08-2026 After some argument, learned counsel for the petitioner seeks permission to withdraw the writ application with liberty to approach the GST Tribunal under Section 112. 2. Permission is granted.

Accordingly, the present writ application is disposed as withdrawn.

Rohit/- (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.