M/S Mod Shoe Station vs The State Of Bihar
2023 Latest Caselaw 122 Patna

          IN THE HIGH COURT OF JUDICATURE AT PATNA
                Civil Writ Jurisdiction Case No.18421 of 2022
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M/S Mod Shoe Station a proprietorship firm having its place of business at Masjid Station Road, Patna- 800001 through its proprietor namely Mohammed Ibrar Alam male aged about 34 years son of Md. Eqbal, Resident of Hotel Ki Gali, Near Devi Asthan, Javed P.C.O, Samanpura Raja Bazar, Rukanpura, Patna- 800014.

... ... Petitioner/s Versus

1. The State of Bihar through the Principal Secretary cum Commissioner, Department of State Taxes, Government of Bihar, Patna.

2. The Principal Secretary cum Commissioner, Department of State Taxes, Government of Bihar, Patna.

3. The Joint Commissioner of State Taxes, Patna West Circle, Patna.

... ... Respondent/s

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

For the Petitioner/s : Mr. Pawan Kumar Singh, Advocate

For the Respondent/s : Mr.Vikash Kumar (SC11)

CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 09-01-2023

Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):- Patna High Court CWJC No.18421 of 2022 dt.09-01-2023

Patna High Court CWJC No.18421 of 2022 dt.09-01-2023

Mr. Pawan Kumar Singh, 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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