Authority: High Court of Judicature at Patna

Order Date: 06-10-2026

Case Overview

  • Petitioner: M/s Prakash Enterprises, proprietor Sudhir Kumar Choudhary (approx. 51 years old), resident of Kalyanpur Basti, Samastipur.
  • Respondents:

1. The State of Bihar through the Commissioner of State Taxes, New Secretariat, Patna.

2. The Deputy Commissioner of State Taxes, Samastipur Circle, Samastipur.

3. The Additional Commissioner (Appeal) of Darbhanga Commissionery, Darbhanga.

  • Reliefs Sought:

(A) Set aside the assessment order dated 22.07.2024 and the appellate order dated 05.03.2025.

(B) Set aside the demand DRC‑07 dated 22.07.2024.

(C) Issue a writ of mandamus directing respondents to refrain from any coercive action concerning the impugned tax liability.

  • Legal Representation: Senior counsel for the petitioner sought liberty to challenge the appellate order under Section 112 of the Bihar Goods and Services Tax Act, 2017.

Final Outcome

  • The Court granted the petitioner liberty to approach the Bihar GST Tribunal under Section 112 to contest the appellate order dated 05.03.2025.
  • Accordingly, the writ petition was disposed of.

Topics: Tax Litigation, GST Tribunal