Patna High Court
M/S Prashasti Printers vs The State Of Bihar on 31 January, 2024
Bench: Chief Justice, Rajiv Roy
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.1637 of 2024
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M/s Prashasti Printers having GSTIN 10AGQPT02944D1ZH its office at
D.N. Das Lane, Bangali Akhara, Langer Toli, Post- Bankipur, P.S.- Pirbahore,
Patna- 800004, Bihar through its Proprietor Anil Kumar Thakur (Male, aged
about 44 years) Son of Shri Dayanand Thakur, resident of Ward No.- 03,
Village Shashan, Post- Samastipur, P.S.- Samastipur District- Samastipur-
848205.
... ... Petitioner/s
Versus
1. State of Bihar through the Principal Secretary, State Tax, Bihar, Patna having
its office at Vikas Bhawan, Patna.
2. The Principal Secretary Cum Commissioner, Department of State Taxes,
Government of Bihar, Patna.
3. The Additional Commissioner of State Taxes, (Appeal), Patna East Division,
Patna, Government of Bihar.
4. The Joint Commissioner of State Taxes, Kadamkuan Circle, Patna,
Government of Bihar, Patna.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr.Bijay Kumar Gupta, Advocate
For the Respondent/s : Mr. Vivek Prasad, GP-7
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE RAJIV ROY
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
Date : 31-01-2024
The petitioner is before this Court challenging the
cancellation of registration dated 15.01.2020 at Annexure-P2.
A notice was issued as per Annexure-P1, which was not
Patna High Court CWJC No.1637 of 2024 dt.31-01-2024
replied to. An appeal was filed against Annexure-P2, which
was dismissed for the delay occasioned. Further, the
Government had come out with an Amnesty Scheme by
Circular No. 3 of 2023, by which the registered dealers,
whose registrations were cancelled were permitted to restore
their registration on payment of all dues between 31.03.2023
to 31.08.2023. The petitioner did not avail of such remedy
also.
2. The petitioner, before this Court, places reliance
on Annexures- P5 to P7 judgments. In the said judgments, it
was directed that if the entire taxes due were paid within four
weeks, the petitioner's registration would be restored.
However, we see that this is a cancellation of registration of
the year 2020. The petitioner in the interregnum, not being a
registered dealer, there was no monitoring of his activities by
the Department. In that circumstance, there was no way to
ascertain now as to whether there were any transactions
carried out in the said period.
3. The cancellation also is for the reason of six
months return not having been filed. There is no averment to
the effect that, in fact, the petitioner has filed the returns. The
petitioner also did not avail the remedy of Amnesty Scheme.
Patna High Court CWJC No.1637 of 2024 dt.31-01-2024
4. Considering the overall circumstances, we are not
inclined to entertain the writ petition. The writ petition stands
dismissed.
(K. Vinod Chandran, CJ)
( Rajiv Roy, J)
Sujit/-
AFR/NAFR NAFR
CAV DATE
Uploading Date 02.02.2024
Transmission Date
