High Court of Patna15 July 2026

Madhu Sudan Periwal v. State of Bihar

For revenue

CIVIL WRIT JURISDICTION CASE NO. 8387 OF 2026

The ruling in brief

Where petitioner, a medicine trader, failed to file returns for 2020-2021 and was assessed for tax and late fee after show cause notice, demand of late fee through assessment proceedings under section 73 read with section 47, being a statutory mandate, was valid and enforceable and writ challenging such competence was to be dismissed as devoid of merit

Provisions considered

Section 73, read with section 47, of Central Goods and Services Tax Act, 2017/Bihar Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Related rulings

Delhi High Court25 Sept 2026

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Madhu Sudan Periwal v. State of Bihar

The ruling in brief

Provisions considered

Madhu Sudan Periwal v. State of Bihar

The ruling in brief

Provisions considered

Read the full analysis

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Arup Datta v. State of West Bengal

Read the full analysis