Authority: High Court of Judicature at Patna

Order Date: 06-10-2026

Case Overview

  • Petitioner: M/s Sree Narayan Construction, represented by proprietor Hema Kumari, seeking relief against State of Bihar tax authorities (Commissioner of State Taxes, Joint Commissioner State Taxes Begusarai, Additional Commissioner (Appeal) State Taxes Patna West).
  • Respondents: The State of Bihar through the Commissioner of State Taxes, Joint Commissioner State Taxes Begusarai, and Additional Commissioner (Appeal) State Taxes Patna West.
  • Reliefs Sought: (a) Setting aside the order dated 14‑Feb‑2020 passed by Respondent No. 2; (b) Setting aside the order dated 31‑Sep‑2024 passed by Respondent No. 3; (c) Setting aside the demand notice dated 14‑Feb‑2020 issued by Respondent No. 3; (d) Restraining the respondents from not recovering the tax amount from the petitioner until disposal of the writ petition.
  • The petitioner also requested liberty to challenge the order dated 28‑Sep‑2024 issued by the Additional Commissioner (Appeal) State Tax, Patna West Division, before the Bihar GST Tribunal 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 challenge the 28‑Sep‑2024 order.
  • Accordingly, the writ petition is disposed of.

Topics: Tax Litigation, GST Tribunal