Authority: High Court of Judicature at Patna

Order Date: 06-10-2026

Case Overview

  • Petitioner: M/s Recro Furniture Private Limited, represented by Shailendra Kumar Tiwary (aged ~65), through Senior Counsel Mrs. Archana Sinha and Advocate Ms. Richa Rajiv Singh.
  • Respondents: The State of Bihar represented by the Commissioner of State Taxes, Additional Commissioner of State Tax (Kadam Kuan, Patna), and Joint Commissioner of State Taxes, East Commissionary, Patna.
  • Legal Basis: Writ petition filed under Civil Writ Jurisdiction (Case No. 2219 of 2025, CNR No. BRHC011222382024) seeking restoration of GST registration No. 10AADCE7909CIZ6, which had been cancelled by the respondents.
  • Reliefs Sought:

1. Restoration of the cancelled GST registration.

2. Writ of certiorari to quash the cancellation order dated 05.08.2023 (Respondent No. 2).

3. Writ of certiorari to set aside the order dated 31.10.2023 (Respondent No. 2).

4. Writ of certiorari to set aside the order dated 31.01.2024 (Respondent No. 3).

5. Writ of mandamus directing immediate restoration of the GST registration.

  • Representation for Respondents: Mr. Alok Kr. Agarwal, AAG‑5 and Mr. Alok Kumar, AC to AAG‑5.
  • Court Bench: Hon’ble Mr. Justice Mohit Kumar Shah and Hon’ble Mr. Justice Sourendra Pandey.

Final Outcome

  • The Court granted liberty to the petitioner to challenge the order dated 31‑01‑2024 issued by the Additional Commissioner (Appeal), Patna East Division, by approaching the Bihar GST Tribunal under Section 112 of the Bihar Goods and Services Tax Act, 2017.
  • Consequently, the writ petition was disposed of without granting any of the reliefs sought, including restoration of the GST registration or quashing of the earlier cancellation orders.

Topics: GST Registration, Tax Litigation