M/S Mina Devi vs The State Of Bihar
2023 Latest Caselaw 149 Patna

          IN THE HIGH COURT OF JUDICATURE AT PATNA
                   Civil Writ Jurisdiction Case No.15977 of 2022
     ======================================================

M/s Mina Devi through proprietor Mina Devi, Female, aged about 32 years, Wife of Arun Ray, resident of Alampur, P.O.- Alampur Gonpura, P.S.- Phulwarisharif, District- Patna, Bihar.

... ... Petitioner/s Versus

1. The State of Bihar through the Commissioner of State Tax, Bihar, New Secretariat, Patna.

2. The Commissioner of State Tax, Bihar, New Secretariat, Patna.

3. The Additional Commissioner of State Tax, Patna South Circle, Patna.

4. The Superintendent of State Tax, Patna South Circle, Patna, Bihar.

5. Mr. Sanjay Kumar, Superintendent CGST, Patna, South Patna, West Bihar

... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s : Ms.Archana Sinha @ Archana Shahi, Advocate For Union of India : Dr. K. N. Singh, ASG Mr. Anshuman Singh, Sr. SC. CGST&CX 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)

Date : 10-01-2023 Heard learned counsel for the parties.

Petitioner has prayed for following reliefs:- Patna High Court CWJC No.15977 of 2022 dt.10-01-2023

Smt. Archana Sinha @ Archana Shahi, learned

counsel for the petitioner, states that petitioner is ready and

willing to complete the formalities for restoration of the

registration as a dealer 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)

Sanjay/-Ranjan
AFR/NAFR                NAFR
CAV DATE                NA
Uploading Date          11.01.2023
Transmission Date       NA