Roshan Kumar v. The State of Bihar

Patna HC29 Apr 2026CWJC/13376/2025

Case brief

AI extract

What is this about?

Roshan Kumar v. State of Bihar; Patna High Court CWJC No.13376 of 2025; decided 29-04-2026; Justice Mohit Kumar Shah; Justice Arun Kumar Jha; writ petition disposed of with liberty; appeal under Section 112 of the Bihar Goods and Services Tax Act, 2017; appellate order dated 19.09.2023 by Additional Commissioner (Appeal), State Taxes, Purnea; earlier order dated 05.01.2023; prayer to restrain tax recovery till disposal; respondents include Joint Commissioner, State Taxes, Purnea; Government Pleader (7) for respondents; advocates Alok Kumar Shahi, Richa Rajiv Singh, Swarna Roy.

What did the court decide?

Liberty granted to the petitioner to challenge the appellate order dated 19.09.2023 by availing the remedy available under Section 112 of the Bihar Goods and Services Tax Act, 2017; no interim restraint on tax recovery was granted.

Roshan Kumar Vs The State of Bihar — GST and Indirect Tax | Patna HC (2026)

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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.13376 of 2025

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Roshan Kumar Son of Akhilesh Kumar Singh, resident of ward no. 06 Chakla, Banmankhi, Post and P.S. - Banmankhi, District- Purnea, Bihar.

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... ... Petitioner/s

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Versus

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

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The Joint Commissioner, State Taxes, Purnea, Bihar.

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The Additional Commissioner (Appeal), State Taxes, Purnea Commissionary, Purnea, Bihar.

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... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Alok Kumar Shahi, Advocate Ms. Richa Rajiv Singh, Advocate Ms. Swarna Roy, Advocate For the Respondent/s : Mr.Government Pleader (7) ====================================================== CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH and HONOURABLE MR. JUSTICE ARUN KUMAR JHA ORAL ORDER

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(Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)

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2 29-04-2026

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The present writ petition has been filed seeking the

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following reliefs:-

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“(a) For setting aside the order dated 19.09.2023 passed by respondent no. 3.

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(b) For setting aside the order dated 05.01.2023. (c))For restraining the respondents for not recovering the tax amount from the petitioner till the disposal of the writ petition.”

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After some arguments, the learned counsel for the petitioner seeks liberty on behalf of the petitioner to challenge the appellate order dated 19.09.2023, passed by the learned Additional Commissioner (Appeal) of State Tax, Purnea Division, Purnea

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Patna High Court CWJC No.13376 of 2025(2) dt.29-04-2026 2/2

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by availing the remedy available under Section 112 of the Bihar Goods and Services Tax Act, 2017. Liberty so sought is granted.

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