Patna High Court
M/S Radhika Packing And Printers 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.18168 of 2023
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M/s Radhika Packing and Printers its Principal place of business at Bibiganj,
Nandpuri, Bhagwanpur, District- Muzaffarpur, Bihar through its Propritor
Kapil Dev Yadav, Gender- Male, aged about 41 years, S/o Shital Roy,
Resident of Sitarampur, Rahlunathpur, Madhuban urf Kaman Chhapra
District- Muzaffarpur, State- Bihar.
... ... Petitioner/s
Versus
1. The State of Bihar through the Commissioner-cum-Secretary, Department of
State Taxes, Government of Bihar, Patna.
2. The Additional Commissioner of State Tax (Appeals), Tirhut Division,
Muzaffarpur, Bihar.
3. The Joint Commissioner of State Tax, Muzaffarpur West, Tirhut, Bihar.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr.Aatish Kumar, Advocate
For the Respondent/s : Mr.Vikash Kumar, SC 11
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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-P/3 order passed on 15.12.2020.
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
Patna High Court CWJC No.18168 of 2023 dt.23-01-2024
have to take into account the saving of limitation granted by the
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 18.10.2023, after about one
year three months eighteen 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
Patna High Court CWJC No.18168 of 2023 dt.23-01-2024
cancellation of registration is that the petitioner has not filed
returns for three consecutive tax periods. The petitioner does
not have a case that he had in fact filed a return, in the three
consecutive tax periods.
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
