M/S Dhanwanti Fuels vs The State Of Bihar
2023 Latest Caselaw 280 Patna

           IN THE HIGH COURT OF JUDICATURE AT PATNA
                  Civil Writ Jurisdiction Case No.746 of 2023
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M/s Dhanwanti Fuels through Proprietor Uday Shankar Prasad, Male, aged about 44 years, Son of Raj Kumar Sant Ballabha Charya, resident of Asthawan, District- Nalanda, 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 Joint Commissioner of State Tax, Biharsharif Circle, Biharsharif.

4. The Joint Commissioner of State Tax (Appeal), Patna East Division, Patna.

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

For the Petitioner/s : Mrs .Archana Sinha @ Archana Shahi, Advocate For the Respondent/s : Mr.Vivek Prasad ( GP- 7 ) ====================================================== 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 : 20-01-2023

Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):-

a) For issuance of writ of Certiorari, quashing order dated 06.01.2022 Patna High Court CWJC No.746 of 2023 dt.20-01-2023

(Annexure-2) issued by Respondent no.3 without giving any opportunity of hearing and violated the principles of natural justice and also quashing order dated 08.09.22 (Annexure-3) issued by respondent no.4.

b) For any other consequential relief or reliefs for which the petitioner is found entitled during course of hearing of this writ petition.

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.

Patna High Court CWJC No.746 of 2023 dt.20-01-2023

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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