Karmendra Kumar v. The State of Bihar
Case at a glance
- Bench
- ANIL KUMAR SINHA, VIKASH KUMAR
Provisions considered
Judgment
====================================================== Appearance : For the Petitioner/s Mr.Anil Kumar Singh A.C. to S.C. 11 For the Respondent/s ====================================================== CORAM: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA HONOURABLE MR. JUSTICE VIKASH KUMAR : : ORAL ORDER (Per: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA) 3 24-07-2026
Heard the parties.
The present writ petition has been filed challenging inter alia the order dated 02.04.2024 passed by the respondent no. 3 – Joint Commissioner of State Tax, Patna City, East Circle whereby the refund application of the writ petitioner regarding refund of Rs. 4,44,940.60/- for the financial year 2020-21 has been rejected.
Learned state counsel submits that the petitioner without approaching the Appellate Tribunal against the Patna High Court CWJC No.6456 of 2025(3) dt.24-07-2026 impugned order of rejection, has directly filed the present writ application. The petitioner may avail the remedy before the Appellate Tribunal under Section 112 of the Bihar Goods and Services Tax Act, 2017.
Considering the nature of dispute and the fact that the petitioner without approaching the Appellate Tribunal has filed the present application, the present writ application is disposed with liberty to the petitioner to file an appropriate Appeal against the order dated 02.04.2024 before the Appellate Tribunal. If Appeal before the Appellate Tribunal is filed within two weeks from today, the Appellate Tribunal shall consider the same and decide it in accordance with law on its merit without going into the question of delay. (Anil Kumar Sinha, J) ( Vikash Kumar, J) praful/- U
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
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