Patna High Court
M/S Chandan Kumar vs The State Of Bihar on 9 December, 2022
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.16913 of 2022
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M/s Chandan Kumar O,O, Ektanagar, Anaith Ara, District Bhojpur through its
Proprietor Chandan Kumar, aged about 28 years, Gender Male, son of Ram
Narayan Singh, Resident of Ektanagar, Anaith Ara, P.S. Arrah, District
Bhojpur.
... ... Petitioner/s
Versus
1. The State of Bihar through the Commissioner, Department of State Taxes,
Government of Bihar, Patna.
2. The Additional Commissioner of State Tax (Appeals), Patna West Division,
Patna.
3. The Joint Commissioner State Tax, Shahabad Circle, Bhojpur.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr.Alok Kumar
For the Respondent/s : Mr.Vikash Kumar ( Sc 11 )
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE PARTHA SARTHY
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
(The proceedings of the Court are being conducted by
Hon'ble the Chief Justice/ Hon'ble Judges through
Video Conferencing from their residential
offices/residences. Also, the Advocates and the Staffs
joined the proceedings through Video Conferencing
from their residences/offices.)
Date : 09-12-2022
Heard learned counsel for the parties.
The petitioner has prayed for the following relief/s :-
"1) For quashing of the order dated
25.10.2022 issued vide Memo No. 1904 dated
25.10.2022 passed by the Additional
Commissioner, State Tax (Appeals), Patna West
Division, Patna whereby the application filed
Patna High Court CWJC No.16913 of 2022 dt.09-12-2022
for Revocation of order of cancellation bearing
Appeal Case No. GST/SH-35/2022-23 has been
rejected;
(ii) For quashing of the ex-parte
order dated 25.09.2021 passed by the Joint
Commissioner of State Tax, Shahabad Circle,
Bhojpur whereby the Registration granted
under the GST Act, 2017 of the Petitioner has
been cancelled without giving proper
opportunity of filing reply and without giving
opportunity of hearing:
(iii) For a direction to the
Respondent No. 3 to restore the registration
granted under GST Act, 2017 of the petitioner
firm whereby the registration of the petitioner
firm was cancelled by an ex-parte order,
(iv) For a direction to the
Respondents for de-freezing/ attaching of the
Bank Account of the petitioner firm attached by
the Respondents;
(v) For further issuance of a
from taking any coercive action for recovery of
the amount in demand during pendency of the
present writ petition;
(vi) For grant of any relief or reliefs
to which the petitioner is entitled in the facts
and circumstances of the case."
Learned counsel for the petitioner, states that
petitioner is ready and willing to complete the formalities for
restoration of the registration under Goods and Service Tax Act,
2017.
Let the petitioner file such an application before the
competent authority. Upon receipt thereof, the competent
authority shall immediately, and not later than four weeks
Patna High Court CWJC No.16913 of 2022 dt.09-12-2022
thereafter, pass appropriate orders in accordance with law.
Petitioner undertakes to pay all dues/taxes within a
period of four weeks from the date of such decision.
Needless to add, the issue of limitation shall not be
allowed to come in the way of consideration on merits of such
an application.
Petition is disposed of in the aforesaid terms.
Interlocutory Application(s), if any, shall stand
disposed of.
(Sanjay Karol, CJ)
( Partha Sarthy, J)
Ashwini/Sujit
AFR/NAFR
CAV DATE
Uploading Date 13.12.2022
Transmission Date
