Kalpana Devi vs State Of Bihar
2023 Latest Caselaw 281 Patna

           IN THE HIGH COURT OF JUDICATURE AT PATNA
                  Civil Writ Jurisdiction Case No.640 of 2023
     ======================================================

Kalpana Devi Wife of Late Anil Kumar Mishra, Resident of Narwara, Kishunpur, P.S. - Tariyani Sheohar, Bihar, 843128, through its Legal Heir Smt. Kalpana Devi, W/o Late Anil Kumar Mishra, Female (aged about 37 years), resident of Narwara, Kishunpur Urf Narwara, Sheohar, Bihar, 843128, sole proprietary of Mishra Khad Bhandar, having its registered office at Narwara, Kishunpur Urf Narwara, Sheohar, Bihar, 843128.

... ... Petitioner/s Versus

1. State of Bihar through the Commissioner of State Tax having its Office at Vikas Bhawan Bailey Road Patna.

2. Dy. Commissioner of State Tax, Sitamarhi, Bihar.

3. Jurisdiction Officer, Sitamarhi, Tirhut, Bihar.

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

For the Petitioner/s : Ms. Manju Jha, 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 : 20-01-2023

Heard learned counsel for the parties.

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

i. The order passed by the respondent no.3 dated Patna High Court CWJC No.640 of 2023 dt.20-01-2023

18.01.2022 (as contained in Annexure-3)

cancelling the registration under Section 29 of the

Bihar Goods and Services Tax Act, 2017

(hereinafter called the Act) be quashed.

ii. The respondent no.3 to be directed to restore

registration under Section 22 of the Act to enable

filing of return and payment of tax in accordance

therewith.

iii. For granting any other relief(s) to which the

petitioner is otherwise found entitled to."

Smt. Manju Jha, 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.640 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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