M/S Adarsh Construction Bibhutipur ... vs The State Of Bihar
2024 Latest Caselaw 574 Patna

Patna High Court

M/S Adarsh Construction Bibhutipur ... vs The State Of Bihar on 23 January, 2024

Bench: Chief Justice, Rajiv Roy

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                 Civil Writ Jurisdiction Case No.18149 of 2023
     ======================================================
     M/s Adarsh Construction Bibhutipur Samastipur through its Proprietor
     Satyendra Kumar Yadav aged about 30 Years, Male Son of Lal Bahadur
     Yadav Resident of Ward No 3 Bamola Kalyanpur, P.S. Bomla, District-
     Samastipur

                                                               ... ... Petitioner/s
                                  Versus
1.   The State of Bihar through the Commissioner of State Taxes, New
     Secretariat, Patna.
2.   The Joint Commissioner of State Taxes Samastipur Darbhanga-Bihar
3.   The Additional Commissioner (Appeal) Darbhanga Commissionery,
     Darbhanga.

                                               ... ... Respondent/s
     ======================================================
     Appearance :
     For the Petitioner/s   :    Mrs.Archana Sinha, 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 : 23-01-2024

                  The petitioner is aggrieved with the cancellation of

      registration by Annexure-1 order passed on 26.07.2021.

                  2. Admittedly, there is an appellate remedy which the

      petitioner availed with gross delay.

                  3. Section 107 of the Bihar Goods and Services Tax

      Act, 2017 ("BGST Act" hereafter) permits an appeal to be filed

      within three months and also apply for delay condonation with

      satisfactory reasons within a further period of one month. We

      have to take into account the saving of limitation granted by the
 Patna High Court CWJC No.18149 of 2023 dt.23-01-2024
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         Hon'ble Supreme Court in Suo Motu Writ Petition (C) No. 3 of

         2020, In Re: Cognizance For Extension of Limitation therein,

         due to the pandemic situation limitation was saved between

         15.03.2020

till 28.02.2022. It was also directed that an appeal

could be filed within ninety days from 01.03.2022. Here, the

order impugned in the appeal was dated 17.03.2021. An appeal

was to be filed on or before 30.06.2022 as permitted by the

Hon'ble Supreme Court and if necessary with a delay

condonation application within one month thereafter. The appeal

is said to have been filed only on 02.10.2023, after about one

year three months four days from the date on which even the

extended limitation period expired. In the above circumstances,

we find no reason to invoke the extraordinary jurisdiction under

Article 226, especially since it is not a measure to be employed

where there are alternate remedies available and the assessee

has not been diligent in availing such alternate remedies within

the stipulated time. The law favours the diligent and not the

indolent.

4. The petitioner does not have any case that the

show-cause notice was not received by him. Further, it is also

pertinent that the reason stated in the show-cause notice for

cancellation of registration is that the petitioner has not filed Patna High Court CWJC No.18149 of 2023 dt.23-01-2024

returns for a continuous period of six months. The petitioner

does not have a case that he had in fact filed a return in the

continuous period of six months.

5. The writ petition would stand dismissed.

(K. Vinod Chandran, CJ)

( Rajiv Roy, J) sujit/-

AFR/NAFR                NAFR
CAV DATE
Uploading Date          24.01.2024
Transmission Date