Authority: High Court of Judicature at Patna

Order Date: 02-11-2026

Case Overview

  • Petitioner: M/S B.K. Agency, proprietor Bhola Prasad, residing in Begusarai, filed writ petition No.6557 of 2026 seeking:

1. A writ of certiorari to quash the impugned order dated 21‑July‑2025 issued by the Additional Commissioner (Appeals), CGST & CX, for not considering a clerical/arithmetic error and upholding the tax demand order dated 11‑Dec‑2023 (DRC‑07 Ref. No.ZD10122304‑23718 dated 30‑Dec‑2023).

2. Direction to recognize a Credit Note issued in Jan‑2026 as a valid instrument to rectify a clerical error made inadvertently in 2018 concerning reversal of input tax, or permission to amend the GSTR‑1 return.

3. Confirmation whether any input tax credit has been availed by the taxpayer on the basis of the erroneous GSTR‑1 filing.

  • Respondents:

1. The Chief Commissioner, CGST, Patna.

2. The Principal Commissioner, Central Goods and Service Tax Commissionerate Patna II.

3. The Additional Commissioner (Appeals) CGST, Patna.

4. The Assistant Commissioner, CGST, Begusarai Division.

5. The Superintendent, CGST, Begusarai Range.

  • Counsel: For the petitioner – Mr. Archana Meenakshee, Advocate. For the respondents – Mr. Shriram Krishna, CGST & CX and Ms. Ruchi Mandal, Jr. CGST & CX.
  • Proceedings: After arguments, the petitioner sought liberty to challenge the appellate order dated 21‑July‑2025 under the remedy provided in Section 112 of the Central Goods and Services Tax Act, 2017. The court granted this liberty.

Final Outcome

  • The Patna High Court granted the petitioner liberty to challenge the appellate order dated 21‑July‑2025 under Section 112 of the CGST Act.
  • The writ petition was disposed of.

Topics: Tax Litigation, GST Compliance