M/S Kapildeo Prasad vs The State Of Bihar
2023 Latest Caselaw 5449 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                    Civil Writ Jurisdiction Case No.15301 of 2023
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M/s Kapildeo Prasad having its place of business at Hakam, District Siwan, Bihar through its Authorized Signatory Ajay Kumar Mandal, Aged about 24 years, Gender Male, Son of Late Bhola Mandal, Resident of Village Ward No. 9, Kakraul, P.S. Rahika, District - Madhubani.

... ... 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 (Appeal), Saran Division, Chapra.

3. The Joint Commissioner, State Tax, Siwan Circle, District Siwan.

... ... 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 RAJIV ROY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 30-10-2023

The petitioner is aggrieved by the notice issued for

cancellation of registration and the order passed which is

produced as Annexure-1. An appeal was filed which was

dismissed for delay occasioned and also for not availing the

Amnesty Scheme, as offered by the State.

2. The learned Government Advocate submits that

there was an Amnesty Scheme available whereby an application

for revocation of cancellation would have facilitated the same

and the revival of registration. It is also submitted that the Patna High Court CWJC No.15301 of 2023 dt.30-10-2023

facility was available between 31.03.2023 to 31.08.2023. The

petitioner having not availed of this remedy cannot now file a

writ petition, especially when the appeal itself was delayed.

3. We are quite conscious of the delay occasioned and

the restriction insofar as invocation of the extraordinary remedy

under Article 226 of the Constitution of India. However, in the

present case, it is a fact that the order issued does not show any

reason nor does the notice raise any allegation against the

petitioner of not having filed returns for a continuous period of

six months; as stated by the learned counsel. Only in the

circumstance of no reasons having been shown, we are of the

opinion that the order has to be interfered with. The order also

does not clearly indicate the failure to file the return despite the

fact that the petitioner has not filed any reply to the show cause

notice issued.

4. Considering fact that there was an Amnesty

Scheme in operation which has now expired, we set aside

Annexure-1 order conditionally on the specific undertaking

made by the petitioner.

5. The undertaking made by the petitioner before

Court is that the entire tax, interest and penalty would be paid

within a period of one month from today and the returns filed Patna High Court CWJC No.15301 of 2023 dt.30-10-2023

accordingly. If the said undertaking is compiled with, the

petitioner's registration shall be restored and if not the

registration shall stand cancelled, as has been ordered by

Annexure-1.

(K. Vinod Chandran, CJ)

( Rajiv Roy, J) Sudha/-

AFR/NAFR
CAV DATE                NA
Uploading Date          31.10.2023
Transmission Date