Patna High Court - Orders
M/S Steel Fab Industries, vs Union Of India on 25 June, 2025
Author: P. B. Bajanthri
Bench: P. B. Bajanthri
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.9111 of 2024
======================================================
M/s Mahashakti Industries a registered partnership firm, having its registered
office at Plot No. 112,114,115,117, Pandaul Industrial Area, Pandaul,
Madhubani-847239, Bihar through its authorised signatory and Partner
namely Shyam Sunder Saraf, male, aged about 70 years, S/o Late Murli Dhar
Saraf, residing at D 64/68 A, Madhopur, near Temple Of Sai Baba, Sigra,
Chhitupur, P.O and P.S- Sigra, Varanasi, Uttar Pradesh - 221010.
... ... Petitioner/s
Versus
1. The Union of India through the Secretary, Ministry of Finance, New Delhi-
110001.
2. The Additional Commissioner, CGST and C. Ex., Patna-II, Bihar.
3. The Additional Commissioner, CGST and C. Ex. Jamshedpur Camp at
CGST and CX, Patna-II(Hqrs.), Bihar.
4. The Superintendent, CGST and C. Ex, Patna-II, Bihar.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 5230 of 2024
======================================================
M/S Elite International Having its registered office at Bhairwar, Begusarai,
Bihar-851129, through its Sole Proprietor namely Mrityunjay Kumar (Male)
aged about 49 years, Son of Ramkeshwar Prasad Singh, resident of Flat no. -
205, Maxwell Complex, Near Basundhra Mall, Rajapur Pul, Patna, Bihar-
800001.
... ... Petitioner/s
Versus
1. The Union of India Through the Secretary, Ministry of Finance, Department
of Revenue, having its office at Room No. 46, North Bock, P.O. and P.S. -
North Block, New Delhi-110001.
2. The Assistant Commissioner, CGST and Central Excise, Division-Begusarai,
Bihar.
3. The Superintendent, CGST and Central Excise, Division- Begusarai, Bihar.
4. The Assistant Commissioner (Tech), CGST and Central Excise, Patna-II,
Bihar.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 7759 of 2024
======================================================
Jai Bajrang Bali Construction, through, its proprietor, Shachidanand Tiwari,
Son of Kedar Tiwari, Resident of Village- Palaundha, Police Station- Chenari,
District- Rohtas-821104
Patna High Court CWJC No.9111 of 2024(10) dt.25-06-2025
2/15
... ... Petitioner/s
Versus
1. The Union of India Through the Secretary, Ministry of Finance, Department
of Revenue, having its officer at room no. 46, North Block, Post Office-
North Block, Police Station- North Block, New Delhi-110001
2. Principal Commissioner, Central GST and Central Excise, Patna- I, Central
Revenue Building, Patna- 800001.
3. Additional Commissioner (Adjn), Central GST and Central Excise (H),
Patna-I, Central Revenue Building, Patna- 800001.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 8152 of 2024
======================================================
M/s Kashi Mahadeva Developers Private Limited a private limited company
incorporated under Companies Act, 1956 having its registered office at 6-G,
House of Mrs. Prema Kejriwal, Rajendra Nagar, Patna, through its Director
namely Pawan Kumar Singh, male, aged about 55 years, son of Maheshwar
Prasad Singh, resident of Sitapur Colony, Post Office and Police Station-
Ramnagar, District- Varanasi(Uttar Pradesh).
... ... Petitioner/s
Versus
1. The Union of India through the Secretary, Ministry of Finance, New Delhi.
2. The Principal Commissioner, CGST and Central Excise Commissionerate,
Patna-I, Bihar.
3. The Additional Commissioner, Central Tax Audit, Patna, Bihar.
4. The Joint Commissioner, CGST and Central Excise Commissionerate,
Patna-I, Bihar.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 9098 of 2024
======================================================
M/s Anupama Hospital Private Limited, a private Limited Company
incorporated under the Companies Act,1956, and having its registered office
at Khazanchi Road, Patna - 800004, Bihar through its authorised signatory
and Director namely Dr. Alok Abhijit, male, aged about 59 years, S/o Late Dr.
Narendra Prasad, residing at House No. H-5, Doctors Colony, Kankarbagh,
P.O and P.S- Patrakar Nagar, Patna - 800020, Bihar.
... ... Petitioner/s
Versus
1. THE UNION OF INDIA through Ministry of Finance, New Delhi - 110001.
2. The Superintendent, CGST and CX, Gandhi Maidan Range, Patna, Bihar.
Patna High Court CWJC No.9111 of 2024(10) dt.25-06-2025
3/15
3. The Joint Commissioner of CGST and CX Commissionerate, Patna-1,
having office on the 3rd floor, C.R.Building (GST Bhawan), Bir Chand Patel
Path, Patna - 800001.
4. The Additional Commissioner, CGST and CX, Central Tax Audit, Patna,
Bihar.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 9153 of 2024
======================================================
M/s A.V. Ispat Pvt. Ltd. a private limited company incorporated under the
Companies Act, 1956, and having its registered office at Agam Kuan, near
Sitla Mandir, Patna- 800007, Bihar, through its authorised signatory and
Director namely Shri Sumit Kheria, male, aged about 38 years, S/o Shri.
Vinod Kheria, residing at Flat No.- 303, Pushpanjali Plaza, Boring Road,
P.O.- Boring Road Branch and P.S.- Sri Krishna Puri, Patna-800001, Bihar.
... ... Petitioner/s
Versus
1. The Union of India through the Secretary, Ministry of Finance, New Delhi-
110001.
2. The Senior Intelligence Officer, Directorate General of GST Intelligence
(DGGI), Patna Zonal Unit, Patna, Bihar.
3. The Deputy Director, DGGI, Patna Zonal Unit, Patna, Bihar.
4. The Assistant Commissioner of CGST and CX, Patna East Division, Patna,
Bihar.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 9219 of 2024
======================================================
Shivshankar Prasad @ Shio Shankar Prasad son of Basudev Prasad resident
of Ward No.- 30, New Colony, Baswariya, P.O. and P.S.- Nagar Thana
Bettiah, Distt.- West Champaran, Bihar- 845438.
... ... Petitioner/s
Versus
1. Principal Commissioner of CGST and Central Excise having its office at
Central Revenue Building, (Annexe), Bir Chand Patel Path, Patna- 800001.
2. Asst Commissioner, CGST and CX, Patna-II having its office at CTTC
Building Sancahr Pariusar Budh Marg, Patna 800001.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 9932 of 2024
======================================================
Patna High Court CWJC No.9111 of 2024(10) dt.25-06-2025
4/15
M/S Krishi Kendra a proprietorship concern having its office at Rajendra
Road, Barauni,- P.O.- Barauni, P.S.- Barauni, Dist- Begusarai -851112
through authorised signatory Saurav Kejriwal, Gender-Male, aged about 37
years, Son of Shri Sheo Kumar Kejriwal, Resident of Main Road Teghra
Bazar, Near Goal Ghar, Post- Teghra, Police Station - Teghra, Dist- Begusarai,
Bihar- 851133
... ... Petitioner/s
Versus
1. The Union of India through the Ministry of Finance, New Delhi-110001
2. The Government of India, Ministry of Finance (Department of Revenue),
through the Joint Secretary, CBIC, New Delhi.
3. The Commissioner of CGST and CX, Patna - II, 3rd Floor CTTC Building,
Sanchar Parishar, Budha Marg, Patna- 800001.
4. The Superintendent of CGST and CX- Division, Begusarai - 851218
5. The Assistant Commissioner of CGST and CX- Division, Begusarai -851218
6. The Assistant Commissioner of CGST and CX, Patna -II, 3rd Floor CTTC
Building, Sanchar Parishar, Budha Marg, Patna- 800001
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 11761 of 2024
======================================================
Manoj Kumar Singh a proprietory concern having its head office at Gram
Khangaon, Post- Rampatti, Khangaon, Distt.- Madhubani, Bihar- 847236
through its authorized signatory Ravi Ranjan (Male, aged about 40 Years) son
of Sri Rajendra Prasad Gupta resident of 201, Bhubneshwar Enc, Krishi
Nagar Road, A.G. Colony, Ashiananagar, Patna, Bihar- 800025.
... ... Petitioner/s
Versus
1. Principal Commissioner of CGST and Central Excise having its office at
Central Revenue Building, (Annexe), Bir Chand Patel Path, Patna 800001.
2. Additional Commissioner, CGST and CX, Ranchi Zone, having its office at
Central Revenue Building, (Annexe), Bir Chand Patel Path, Patna- 800001.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 12075 of 2024
======================================================
M/s Ramesh Kumar Pandey a proprietorship firm having its place of business
at Gaurakshani, Sasaram, Premchand Path, P.O. and P.S.- Sasaram, Rohtas,
Bihar- 821115 through its proprietor namely Ramesh Kumar Pandey male
aged about 59 Years, son of Shiv Kumar Pandey, residing at Gaurakshani,
Sasaram, Premchand Path, P.O. and P.S.- Sasaram, Rohtas, Bihar- 821115.
... ... Petitioner/s
Patna High Court CWJC No.9111 of 2024(10) dt.25-06-2025
5/15
Versus
1. The Union of India through the Secretary, Ministry of Finance, New Delhi-
110001.
2. The Assistant Commissioner, Central GST and Central Excise, Gaya
Division, Gaya, Bihar.
3. The Assistant Commissioner, CGST and Central Excise, Jamshedpur
Commissionerate, Jamshedpur, Jharkhand.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 12239 of 2024
======================================================
M/s Nirmala Enterprises a proprietorship firm having its office at Flat No.
101A, Akshay Tower (White House), Budh Marg, District- Patna Pin- 800001
through its Proprietor Kundan Kumar Singh, aged about 56 years (Male), son
of Ram Barn Singh, resident of C-4, Vijay Sri Jagat Apartment, Tiwari Bechar
Road, Kankarbagh, District-Patna, Bihar- 800020.
... ... Petitioner/s
Versus
1. The Union of India through the Chief Commissioner, of Central Goods and
Service Tax (GST) and Central Excise (CX), Ranchi Zone, Patna.
2. The Assistant Commissioner, Central Goods and Services Tax (GST) and
Central Excise (CX), Patna West Division Patna.
3. The Assistant Commissioner, Central Goods and Service Tax (CGST) and
Central Excise (CX), Jamshedpur Commissionerate.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 12802 of 2024
======================================================
M/s Dev Deva Automobile Pvt. Ltd. Bihar Sharif, Nalanda Private Limited
firm having its office at Anantkala Complex, near Mangala Asthan, Bypass
Road NH 31, Bihar Sharif through its Director Nilesh Kumar, aged about 37
years (Male), son of Arun Kumar, resident of 406, Nilgiri Bhawan, West
Boring Canal Road, Phulwari, District- Patna, Bihar- 800001.
... ... Petitioner/s
Versus
1. The Union of India through the Chief Commisssioner of Central Goods and
Services Tax (GST) and Central Excise (CX), Ranchi Zone, Patna.
2. The Assistant Commissioner, Central Goods and Services Tax (CGST) and
Central Excise (CX), Division, Patna (East).
3. The Assistant Commissioner, Central Goods and Services Tax (CGST) and
Central Excise (CX), Jamshedpur- II Division, Jamshedpur.
... ... Respondent/s
Patna High Court CWJC No.9111 of 2024(10) dt.25-06-2025
6/15
======================================================
with
Civil Writ Jurisdiction Case No. 12826 of 2024
======================================================
M/s Jet Intelligence Security Pvt. Ltd. House of Asha Verma, Telegraph
Colony, Kidwaipuri, Patna, Bihar- 800001 Private Limited firm having its
office at house of Asha Verma, Telegraph Colony, Kidwaipuri, Patna, Bihar-
800001 through its Director Om Prakash Gupta, aged about 51 years (Male),
Son of Late Ram Bhajan Saw, resident of Village- Ithori, Mahimapur,
District- Gaya, Mahimapur, Bihar- 824235.
... ... Petitioner/s
Versus
1. The Union of India through the Chief Commissioner of Central Goods and
Services Tax (GST) and Central Excise (CX), Ranchi Zone, Patna.
2. The Assistant Commissioner, Central Goods and Services Tax (CGST) and
Central Excise (CX), Patna (Central) Division.
3. The Assistant Commissioner, Central Goods and Services Tax (CGST) and
Central Excise (CX), Jamshedpur Commissionerate.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 14796 of 2024
======================================================
M/s Steel Fab Industries, a proprietorship firm having its office at C/o Jaspal
Singh, Chhoti Pahari, NH- 30, Patna- 800007 through its Proprietor Jaspal
Singh, aged about 54 years (Male), son of Gurudayal Singh, resident of B9,
Back of Heart Hospital, Patrakar Nagar, Kankarbagh, Sampatchak, Patna,
Bihar- 800020
... ... Petitioner/s
Versus
1. Union of India through The Commissioner Central Goods and Service Tax,
Patna-I Commissionerate, Government of India.
2. The Assistant Commissioner, Central Goods and Services Tax (CGST) and
Central Excise (CX), Patna (East) Division.
3. The Assistant Commissioner, Central Goods and Services Tax (CGST) and
Central Excise (CX), Jamshedpur-II Division, Jamshedpur.
4. The Joint Commissioner, Central Goods and Services Tax (CGST) and
Central Excise (CX), O/o the Chief Commissioner, Patna.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 14828 of 2024
======================================================
Haque Logistics Pvt. Ltd., Near Radio Station, Jethuli, Kachi Dargah, Fatuha,
Patna-803201 private limited company having its office at Near Radio
Station, Jethuli, Kachi Dargah, fatuha, Patna-803201 through its Authorised
Patna High Court CWJC No.9111 of 2024(10) dt.25-06-2025
7/15
Representative Ejaz Ahmed (Designation- Manager), aged about 41 year
(Male), Son of Murtuza, resident of Village- 14/7 Dasu Babu Bagan
Kamarhati, P.S.- Kamarhati, District- North 24 Parganas, West Bengal.
... ... Petitioner/s
Versus
1. The Union of India, through the Chief Commissioner, of Central Goods and
Services Tax (GST) and Central Excise (CX), Ranchi Zone, Patna.
2. The Assistant Commissioner, Central Goods and Services Tax (CGST) and
Central Excise (CX), Patna East Division.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 14906 of 2024
======================================================
Haque Logistics Pvt. Ltd., Near Radio Station, Jethuli, Kachi Dargah, fatuha,
Patna-803201 private limited company having its office at Near Radio
Station, Jethuli, Kachi Dargah, fatuha, Patna- 803201 through its Authorised
Representative Ejaz Ahmed (Designation- Manager), aged about 41 years
(Male), Son of Murtuza, resident of village- 14/7 Dasu Babu Bagan
Kamarhati, P.S.- Kamarhati, District- North 24 Parganas, West Bengal.
... ... Petitioner/s
Versus
1. The Union of India, through the Chief Commissioner, of Central Goods and
Service Tax (GST) and Central Excise (CX), Ranchi Zone, Patna.
2. The Assistant Commissioner, Central Goods and Services Tax (CGST) and
Central Excise (CX), Patna East Division.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 14908 of 2024
======================================================
M/s RG Software and Systems, A Partnership Firm, Having its office situated
at Near Narayan Place, Fraser Road, Dak Bunglow, Police Station- Kotwali,
District- Patna (Bihar). Through its Partner namely Shri Rakesh Kumar, Male,
aged about 57 years, Son of Shri Raghubir Prasad Ghosh, Resident of Flat
No. 206, Hytec Regency, K. M. Singh Lane, Near Vishnu Palace, East Boring
Canal Road, Police Station- Budha Colony, District - Patna (Bihar)
... ... Petitioner/s
Versus
1. The Union of India through the Principal Commissioner CGST and Central
Excise, Patna-800001 (Bihar)
2. The Dy. Commissioner, CGST, Patna (Central) Division, Chandrapura
Place, Bank Road, (Opposite Dadi Maa Temple), West Gandhi Maidan,
Patna-800001 (Bihar)
3. The Deputy/Assistant Commissioner, CGST and CX Central Division,
Patna High Court CWJC No.9111 of 2024(10) dt.25-06-2025
8/15
Ground Floor, Chandpura Palace, (Opposite Dadi Maa Temple), West
Gandhi Maidan, Patna-800001 (Bihar)
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 15022 of 2024
======================================================
Binod Yadav having its office at Kadarganj, P.O.- Parasmani, P.S.- Sarsi,
District- Purnia, through its Proprietor Binod Yadav, aged 53 years, (Male),
Son of Sri Jagdish Yadav, Resident of Sri Nagar Road, Purnia Court, Gumti
No.3, Purnia-854301.
... ... Petitioner/s
Versus
1. The Union of India, through its Joint Secretary CBIC, Ministry of Finance,
New Delhi-110001.
2. The Assistant Commissioner (RRA) CGST and CX, Head Quarters Patna-II.
3. The Superintendent Central GST and Central Excise, Range- Purnia.
4. The Superintendent (ARC), Central GST and Central Excise, Range- Purnia.
5. The Assistant Commissioner Central GST and Central Excise, Division-
Purnia New Sipahi Tola, Maranga Road, Purnia- 854301.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 15243 of 2024
======================================================
Authentic Infrasturcture Private Ltd. a Private Limited company having its
office at through its Director Sanjeev Kumar, aged about 43 years (Male), son
of Sachida Nand Singh, resident ward no 9, Hathidah Buzurg, Hathidah,
Patna, Bihar- 803301.
... ... Petitioner/s
Versus
1. Union of India through The Commissioner Central Goods and Service Tax,
Patna-I Commissionerate, Government of India.
2. The Assistant Commissioner, Central Goods and Services Tax (CGST) and
Central Excise (CX), Patna (East) Division.
3. The Assistant Commissioner, Central Goods and Services Tax (CGST) and
Central Excise (CX), Jamshedpur-II Division, Jamshedpur.
4. The Joint Commissioner, Central Goods and Services Tax (CGST) and
Central Excise (CX), O/o the Chief Commissioner, Patna.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 15245 of 2024
Patna High Court CWJC No.9111 of 2024(10) dt.25-06-2025
9/15
======================================================
M/s Walls Infrastructure Co. a proprietorship firm having its office at
Niranjan Kumar, 3rd Floor, Kumar Tower, Boring Road, Patna-800001
through its Proprietor Gyaneshwar Prasad, aged about 49 years (Male), son of
Jiteshwar Prasad, R/o Village-Chandrakantha Apartment, Flat No. 203,
Pandoul Kothi, Subjeet Path, Harihar Chamber, Boring Road, P.S. Buddha
Colony, District-Patna, Bihar-800020.
... ... Petitioner/s
Versus
1. The Union of India through the Chief Commissioner of Central Goods and
Service Tax (GST) and Central Excise (CX), Patna Central Division, Patna.
2. The Assistant Commissioner, Central Goods and Services Tax (GST) and
Central Excise (CX), Patna Central Division, Patna.
3. The Assistant Commissioner, Central Goods and Services Tax (GST) and
Central Excise (CX), Division-Ramgarh.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 15414 of 2024
======================================================
M/s Simanchal Detective and Security Services Private Limited A Company
incorporated under the Indian Companies Act, 2013, Having its office situated
at 405, 4th Floor. Shiv Lakshmi Plaza, Above Reliance Footprint, Opposite
Rajendra Nagar Opposite Pani Tanki, Kankarbagh, Police Station-
Kankarbagh, District- Patna (Bihar), Through its Authorised Representative
namely Shri Balbir Kumar, Male, aged about 39 years, Son of Shri Sudama
Prasad, Resident of Near Hari Om Digital Studio, Horilganj, Police Station-
Jehanabad, District - Jehanabad (Bihar)
... ... Petitioner/s
Versus
1. The Union of India, through the Principal Commissioner CGST and Central
Excise, Patna-800001 (Bihar)
2. The Joint Commissioner, Central GST and CX, Patna-I
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 15439 of 2024
======================================================
Haque Logistics Pvt. Limited, a Private Limited Company having its office at
Near Radio Station, Jethuli, Kachi Dargah, Fatuha, Patna, Bihar- 803201
through its Authorised Representative Ejaz Ahmed (Designation- Manager),
Male aged about 41 years, S/o Md. Murtuza, R/o Village- 14/7 Dasu Babu
Kamarhati, P.S- Kamarhati, District- North 24 Parganas, West Bengal-
700058.
... ... Petitioner/s
Patna High Court CWJC No.9111 of 2024(10) dt.25-06-2025
10/15
Versus
1. The Union of India, through the Chief Commissioner, of Central Goods and
Service Tax (GST) and Central Excise (CX), Patna Central Division, Patna.
2. The Assistant Commissioner, Central Goods and Services Tax (CGST) and
Central Excise (CX), Patna (East) Division, Patna.
3. The Assistant Commissioner, Central Goods and Services Tax (CGST) and
Central Excise (CX), Jamshedpur-I Division, Jamshedpur.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 15538 of 2024
======================================================
M/s Anil Kumar having its Address at 8L-13, Bahadurpur Housing Colony,
Kankarbagh, Patna, Bihar-800020 Proprietorship firm having its office at
Address-8L-13, Bahadurpur Housing Colony, Kankarbagh, Patna, Bihar-
800020 through its Proprietor Anil Kumar, aged about 58 years (Male), son of
Rameshwar Prasad, resident of 8L-13, Bahadurpur Housing Colony,
Kankarbagh, Patna, Bihar-800020.
... ... Petitioner/s
Versus
1. The Union of India through the Chief Commissioner of Central Goods and
Services Tax (GST) and Central Excise (CX), Ranchi Zone, Patna.
2. The Assistant Commissioner, Central Goods and Services Tax (GST) and
Central Excise (CX), Patna Central Division.
3. The Assistant Commissioner, Central Goods and Services Tax (GST) and
Central Excise (CX), Patna-I Commissionerate.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 15708 of 2024
======================================================
M/s ABM Associates A Partnership Firm, Having its office situated at 6th
Floor, Shashi Complex, Dak Bunglow Road, Police Station - Kotwali,
District- Patna (Bihar), Through its Partner namely Shri Gautam, Male, agead
about 53 years, Son of Dr. Ram Kishore Prasad, Resident of Road No. 13B,
Rajendra Nagar, Police Station - Bahadurpur, District- Patna (Bihar).
... ... Petitioner/s
Versus
1. The Union of India through the Principal Commissioner CGST and Central
Excise, Patna - 800001 (Bihar).
2. The Principal Commissioner CGST and Central Excise, Patna - 800001
(Bihar).
3. The Assistant Commissioner, CGST and CX Division, Patna Central, Patna -
800001 (Bihar).
Patna High Court CWJC No.9111 of 2024(10) dt.25-06-2025
11/15
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 18526 of 2024
======================================================
Shree Mahavira Buildwell Pvt. Ltd. Behind Prema Honda, Exhibition Road,
Patna-800001 private Limited company having its office at Behind Prema
Honda, Exhibition Road, Patna-800001 through its Authorised representative
Arun Kumar Sinha, aged about 58 years, (Male), son of Surendra Mohan Lall,
resident of Kali Bagh, Santoshi Maa Ki Gali, Patna City, Bihar-800007.
... ... Petitioner/s
Versus
1. The Union of India through the Chief Commissioner, of Central Goods and
Services Tax (GST) and Central Excise (CX) Patna Zone, Patna.
2. The Deputy/Assistant Commissioner, Central Goods and Services Tax
(CGST) and Central Excise (CX) (H), Patna-I, Patna.
3. The Superintendent (Adjn.), Central Goods and Services Tax (CGST) and
Central Excise (CX) Patna-I, Patna.
... ... Respondent/s
======================================================
Appearance :
(In Civil Writ Jurisdiction Case No. 9111 of 2024)
For the Petitioner/s : Mr.Anubhav Khowala
For the Respondent/s : Dr. Krishna Nandan Singh, Sr. Adv., ASGI
Mr. Anshuman Singh, Sr. SC, CGST
Mr. Shivaditya Dhari Sinha, Adv. (AC to ASG)
(In Civil Writ Jurisdiction Case No. 5230 of 2024)
For the Petitioner/s : Mr.Priyajeet Pandey
For the Respondent/s : Mr.Additional Solicitor General
(In Civil Writ Jurisdiction Case No. 7759 of 2024)
For the Petitioner/s : Mr.Abhishek Kumar
For the Respondent/s : Mr.Additional Solicitor General
(In Civil Writ Jurisdiction Case No. 8152 of 2024)
For the Petitioner/s : Mr.Parijat Saurav
For the Respondent/s : Mr.Additional Solicitor General
(In Civil Writ Jurisdiction Case No. 9098 of 2024)
For the Petitioner/s : Mr.Anubhav Khowala
For the Respondent/s : Mr.Additional Solicitor General
(In Civil Writ Jurisdiction Case No. 9153 of 2024)
For the Petitioner/s : Mr.Anubhav Khowala
For the Respondent/s : Mr.Additional Solicitor General
(In Civil Writ Jurisdiction Case No. 9219 of 2024)
For the Petitioner/s : Mr.D.V.Pathy
For the Respondent/s : Mr.Additional Solicitor General
(In Civil Writ Jurisdiction Case No. 9932 of 2024)
For the Petitioner/s : Mr.Bijay Kumar Gupta
For the Respondent/s : Mr.Additional Solicitor General
(In Civil Writ Jurisdiction Case No. 11761 of 2024)
For the Petitioner/s : Mr.D.V.Pathy
For the Respondent/s : Mr.Additional Solicitor General
(In Civil Writ Jurisdiction Case No. 12075 of 2024)
Patna High Court CWJC No.9111 of 2024(10) dt.25-06-2025
12/15
For the Petitioner/s : Mr.Anubhav Khowala
For the Respondent/s : Mr.Additional Solicitor General
(In Civil Writ Jurisdiction Case No. 12239 of 2024)
For the Petitioner/s : Mr.Rudra Pratap Singh
For the Respondent/s : Dr. Krishna Nandan Singh, Sr. Adv., ASGI
Mr. Anshuman Singh, Sr. SC, CGST
Mr. Shivaditya Dhari Sinha, Adv. (AC to ASG)
(In Civil Writ Jurisdiction Case No. 12802 of 2024)
For the Petitioner/s : Mr.Rudra Pratap Singh
For the Respondent/s : Dr. Krishna Nandan Singh, Sr. Adv., ASGI
Mr. Anshuman Singh, Sr. SC, CGST
Mr. Shivaditya Dhari Sinha, Adv. (AC to ASG)
(In Civil Writ Jurisdiction Case No. 12826 of 2024)
For the Petitioner/s : Mr.Rudra Pratap Singh
For the Respondent/s : Mr.Additional Solicitor General
(In Civil Writ Jurisdiction Case No. 14796 of 2024)
For the Petitioner/s : Mr.Rudra Pratap Singh
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CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI
and
HONOURABLE MR. JUSTICE S. B. PD. SINGH
Patna High Court CWJC No.9111 of 2024(10) dt.25-06-2025
13/15
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI)
10 25-06-2025In all these petitions, one of the issue relates to whether the matters are covered by M/s Kanak Automobiles Pvt. Ltd. v. Union of India (Patna High Court, CWJC No. 18398 of 2023) or not ? Be that as it may. In identical matters, Hon'ble Supreme Court in the case of Union of India & Ors. Vs. [Special leave to Appeal (C) NO. 5392 of 2025] held as under:-
"This matter has come up today for hearing the parties on interim relief.
2. Notice in the main matter had already been issued on 7-3-2025.
3. We take notice of the fact that the High Court by way of its impugned judgment and order disposed of hundreds of petitions.
4. One of the matters has come up before us.
5. It is difficult to hear the Revenue on interim relief in the absence of other assesses before us.
6. We request Mr. N. Venkataraman, the learned Additional Solicitor General to see that the other Special Leave Petitions also come Patna High Court CWJC No.9111 of 2024(10) dt.25-06-2025 14/15 up before us at the earliest so that we can issue notice in all the matters.
7. According to Mr. N. Venkataraman, the impugned judgment and order passed by the High Court of Delhi needs to be suspended from its operation as the same is creating lot of problems for the Revenue.
8. He pointed out that almost 20 matters came to be disposed of by the Tribunal following the judgment of the High Court of Delhi.
9. Since we are looking in to the larger issues involved in this matter, we may only say that if any matter comes up for hearing before the Tribunal or nay of the High Courts n the subject in question, the hearing may be deferred till we take an appropriate call in the matter.
10. List the matter after Summer Vacation."
2. Accordingly, list this matter after disposal of the aforementioned decision by the Hon'ble Supreme Court.
3. In the meanwhile, respondents are hereby directed to not to precipitate wherever the final order has been passed.
Patna High Court CWJC No.9111 of 2024(10) dt.25-06-2025 15/15
4. In the event of not passing any final order, the concerned authority/competent authority is permitted to proceed in accordance with law and final order should not be given affect to till disposal of respective petition.
(P. B. Bajanthri, J) ( S. B. Pd. Singh, J) Nirajkrs/-
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