M/S Prakash Enterprises Its Proprietor Sudhir Kumar Choudhary vs. The State Of Bihar

Facts

The petitioner, M/s Prakash Enterprises, through its proprietor Sudhir Kumar Choudhary, filed a writ petition before the Patna High Court. The petition sought to set aside an assessment order dated July 22, 2024, passed by an adjudicating authority, and an appellate order dated March 5, 2025, passed by the Additional Commissioner (Appeal), Darbhanga. The petitioner also sought to set aside the demand raised via DRC-07 dated July 22, 2024, and to restrain the respondents from taking coercive action concerning the impugned tax liability. The respondents are the State of Bihar through the Commissioner of State Taxes, the Deputy Commissioner of State Taxes, Samastipur Circle, and the Additional Commissioner (Appeal).

Held

The Court granted the liberty sought by the petitioner. The petitioner was permitted to challenge the appellate order dated 05.03.2025, passed by the learned Additional Commissioner (Appeal), State Tax, Darbhanga Division, Darbhanga, by approaching the learned Tribunal under Section 112 of the Bihar Goods and Services Tax Act, 2017. The reasoning for this decision is that the petitioner explicitly sought this liberty, and the Court found it appropriate to grant it. The Court did not delve into the merits of the assessment or appellate orders. The operative direction is that the present writ petition stands disposed of with the liberty granted.

Key Issues

1. Whether the petitioner is entitled to challenge the appellate order dated 05.03.2025 passed by the Additional Commissioner (Appeal) before the learned Tribunal under Section 112 of the Bihar Goods and Services Tax Act, 2017? Petitioner's Contention: The learned Senior Counsel for the petitioner sought liberty to challenge the appellate order dated 05.03.2025 before the learned Tribunal under Section 112 of the Bihar Goods and Services Tax Act, 2017. Revenue's Contention: No specific contention is recorded in the judgment for the revenue regarding this issue.