Diwakar Construction GST Appeal Order Disposed

Authority: High Court of Judicature at Patna

Order Date: 08-07-2026

Case Overview

• Petitioner: M/s Diwakar Construction Kodhwar, Bhagalpur (proprietor Jai Prakash Mandal, age 58).
• Respondents: State of Bihar (Commissioner, Department of State Taxes), Additional Commissioner of State Tax (Appeal) Bhagalpur Division, Joint Commissioner State Tax, Bhagalpur Division.
• Reliefs sought: (i) Certiorari to quash Memo No. 235 dated 26‑05‑2025 issued by Additional Commissioner dismissing GST appeal (ARN AD100525005408K, GSTIN 10ABYPM8339D1ZG) for period 01/04/2022‑31/03/2023 on delay; (ii) Quash order dated 30‑10‑2023 by Joint Commissioner imposing interest and penalty without considering facts; (iii) Direction restraining any coercive recovery action during pendency.
• Background: GST appeal for FY 2022‑23 was dismissed at admission stage for delay; subsequent penalty imposed.

Final Outcome

• The Court granted liberty to the petitioner to approach the Bihar GST Tribunal under Section 112 of the Bihar Goods and Services Tax Act, 2017.
• The writ petition is disposed of with no further relief granted.

Topics: GST Litigation, Tax Tribunal Remedy, Judicial Disposal