Authority: Patna High Court, Civil Writ Jurisdiction
Order Date: 08-07-2026
Case Overview
- Petitioner: M/S Sudhir Kumar (GSTIN 10CJFPK3272G1ZM), a proprietary concern owned by Sudhir Kumar, residing at Village‑Sikandra, Jamui, Bihar.
- Respondents: The State of Bihar (Principal Secretary, State Tax), Principal Secretary‑cum‑Commissioner, Department of State Taxes, Joint Commissioner of State Tax (Jamui), and Additional Commissioner of State Taxes (Appeal) – Bhagalpur Division.
- Reliefs Sought: (i) Quash Appellate Authority order dated 16.07.2025 and APL‑02 dated 16.07.2025 for lack of hearing; (ii) Quash Show Cause Notice for GST registration cancellation dated 26.12.2019 for lack of hearing; (iii) Quash ex‑parte cancellation order dated 14.01.2020, which cited an erroneous reply date and denied personal hearing; (iv) Direct respondents to allow delayed filing of revocation application, subject to payment of tax, interest, penalty and late fee.
- Counsel: Mr. Manish Kumar (advocate) for petitioner; Government Pleader (07) for respondents.
- The petitioner requested liberty to challenge the 16.07.2025 appellate order under Section 112 of the Bihar Goods and Services Tax Act, 2017.
Final Outcome
- The Court granted the requested liberty to challenge the appellate order under Section 112 of the Bihar GST Act, 2017.
- The writ petition was disposed of, leaving the immediate reliefs sought by the petitioner ungranted.
Topics: GST, Tax Litigation, Natural Justice