Disposed¶23

Sanjay Kumar Agrawal @ Sanjay Kumar Agrawala v. The Union of India

Patna HC13 May 2026CWJC/15642/2025

Case brief

AI extract

What is this about?

GST annual return 2019-20 non-payment; fine Rs. 61,254 CGST plus equal SGST; appeal rejected on limitation ground; Memo No.76 dated 24.02.2025 Annexure-P/12; order dated 07.08.2024 Annexure-P/8; late fee Section 47; CBIC/MoF notification dated 23.01.2025; alternative statutory remedy Section 112 Bihar GST Act 2017; liberty granted; writ disposed; Deputy Commissioner State Tax Bhagalpur Anchal-1; Additional Commissioner (Appeal) State Tax Bhagalpur; Union of India CGST; Patna High Court CWJC No.15642 of 2025; decided 13-05-2026; Mohit Kumar Shah J; Arun Kumar Jha J.

What did the court decide?

Liberty to challenge the impugned order dated 24.02.2025 by availing the remedy under Section 112 of the Bihar Goods and Services Tax Act, 2017; writ petition disposed of accordingly. ¶23

Sanjay Kumar Agrawal @ Sanjay Kumar Agrawala Vs The Union… — GST and Indirect Tax | Patna HC (2026)

What the court decided

AI extract

Outcome

Liberty to challenge the impugned order dated 24.02.2025 by availing the remedy under Section 112 of the Bihar Goods and Services Tax Act, 2017; writ petition disposed of accordingly.

¶23

Issue for consideration

Whether the petitioner should be permitted to challenge the impugned order dated 24.02.2025 (rejection of his appeal on the ground of limitation) by availing the statutory remedy under Section 112 of the Bihar Goods and Services Tax Act, 2017, rather than obtaining the prayed-for writ reliefs (quashing of the appellate rejection order, quashing of the 07.08.2024 fine order, and waiver of excess late fee under Section 47 per the notification dated 23.01.2025).

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Court's answer

Liberty is granted to the petitioner to challenge the impugned order dated 24.02.2025 passed by the learned Additional Commissioner (Appeal) of State Tax, Bhagalpur Division, Bhagalpur, by availing the remedy provided for under Section 112 of the Bihar Goods and Services Tax Act, 2017.

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Ratio / Principle

The writ petition stands disposed of on that basis; no merits of the prayers (quashing of orders or waiver of late fee) were adjudicated by this Court.

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Detailed headnote1 paragraphs

Patna High Court (Per Mohit Kumar Shah, J; Coram also Arun Kumar Jha, J), CWJC No.15642 of 2025, decided 13-05-2026: Sanjay Kumar Agrawal sought (i) quashing of the order vide Memo No.76 dated 24.02.2025 (Annexure-P/12) of the Additional Commissioner (Appeal), State Tax, rejecting his appeal merely on the ground of limitation; (ii) quashing of the order dated 07.08.2024 (Annexure-P/8) of the Deputy Commissioner, State Tax, imposing a fine of Rs. 61,254/- for CGST and the same amount for SGST for non-payment of the Annual Return for 2019-20; and (iii) waiver of late fee in excess of that payable under Section 47 of the Act in terms of the Ministry of Finance (CBIC) notification dated 23.01.2025. At the outset, the Court granted the petitioner liberty to challenge the impugned order dated 24.02.2025 by availing the remedy under Section 112 of the Bihar Goods and Services Tax Act, 2017, and disposed of the writ petition without adjudicating the merits.

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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.15642 of 2025

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======================================================

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Sanjay Kumar Agrawal @ Sanjay Kumar Agrawala son of Lakhan Lal Agrawala, resident of resident of 52 Naya Bazar Chowk, Police StationJogsar, District- Bhagalpur

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... ... Petitioner/s

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Versus

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The Union of India through the Commissioner, Central G.S.T. and Excise (Appeal), Revenue Building, Income Tax Complex, near Income Tax Golamber, Patna-800001.

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The Deputy Commissioner, State Tax, Bhagalpur Anchal-1, Bhagalpur.

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The Additional Commissioner (Appeal, State Tax, Bhagalpur Circle, Bhagalpur

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... ... Respondent/s

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====================================================== Appearance : For the Petitioner/s : Mr. Achintya Anand,Adv. Mr. Prishu Snehil, Adv. Mr. Sameer Kumar Sinha, Adv. For the UOI : Mr. Anshuman Singh, Adv. Sr. Standing Counsel CGST For the State : Mr. Vivek Prasad, Adv.

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======================================================

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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 13-05-2026

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The present writ petition has been filed seeking the

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following reliefs:-

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“(i) That an appropriate writ may be issued setting aside the order vide Memo No.76 dated 24.02.2025 as contained in Annexure-P/12 whereby and where under the Respondent No 3 pleased to rejected the appeal of the eptitioner merely on the ground of limitation in filing of the appeal.

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(ii) That an appropriate writ may be issued setting aside the order dated 07.08.2024 as contained in Annexure-P/8 issued under the signature of Respondent No.2, whereby

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Patna High Court CWJC No.15642 of 2025(2) dt.13-05-2026 2/2

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and where under the Respondent No.2 pleased to impose the fine of Rs. 61,254/- for CGST and same amount for the SGST on nonpayment of Annual Return for the year 2019-20.

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(iii) That an appropriate writ may be issued commanding upon the respondent-authorities to waive in excess of the late fee payable under Section 47 of the Act considering the notification dated 23.01.2025 of the Ministry of Finance (Department of Revenue) (Central board of Indirect Taxes and Customs) with a liberty to file actual taxable amount of the financial year 2019-20.”

¶22

At the outset, the learned counsel for the petitioner seeks liberty on behalf of the petitioner to challenge the impugned order dated 24.02.2025, passed by the learned Additional Commissioner (Appeal) of State Tax, Bhagalpur Division, Bhagalpur by availing the remedy provided for under Section 112 of the Bihar Goods and Services Tax Act, 2017. Liberty so sought is granted.

¶23

The writ petition stands disposed of.

¶24

(Mohit Kumar Shah, J)

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( Arun Kumar Jha, J)

¶26

kanchan/-

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Sanjay Kumar Agrawal @ Sanjay Kumar Agrawala v. The Union of India

Case brief

What is this about?

What did the court decide?

Sanjay Kumar Agrawal @ Sanjay Kumar Agrawala v. The Union of India

Case brief

What is this about?

What did the court decide?

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What the court decided

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