M/S Unique Petroleum vs The State Of Bihar
2022 Latest Caselaw 5023 Patna

          IN THE HIGH COURT OF JUDICATURE AT PATNA
                   Civil Writ Jurisdiction Case No.16813 of 2022
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M/s Unique Petroleum 0,0, Near Mallu Aara Machine, Minhaj Nagar, Phulwari Sharif, Patna through its Proprietor Tausif Hassan, Aged about 45 years, Gender Male, son of Hassan Raza, Resident of Near Imarat Sariha, Minhaj Nagar, P.S. Phulwari Sharif, District- Patna.

... ... 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, Patna South Circle, Patna.

... ... Respondent/s

====================================================== Appearance :

For the Petitioner/s : Mr.Alok Kumar, Advocate For the Respondent/s : Mr.Vikash Kumar ( SC 11 ) ====================================================== 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 :- Patna High Court CWJC No.16813 of 2022 dt.09-12-2022

Patna High Court CWJC No.16813 of 2022 dt.09-12-2022

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

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)

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