Patna High Court
M/S Nilam Yadav vs The State Of Bihar on 1 July, 2024
Bench: Chief Justice, Partha Sarthy
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.9948 of 2024
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M/S Nilam Yadav, through its proprietor Smt. Nilam Yadav, Female, aged
about 34, Wife of Lalu Prasad Yadav, Resident of - Village Bheriyahi, PO-
Patijilawa, PS- Chiraia, East Champaran
... ... Petitioner/s
Versus
1. The State of Bihar through the Commissioner of Commercial State Taxes,
Patna.
2. Joint Commissioner, (Appeals) CGST and CX (Appeals), Patna.
3. Superintendent, CGST and CX, Motihari Range.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr.Aiman Hassan, Advocate
Mr.Ashar Akhtar, Advocate
Ms.Saba Ashtaque, Advocate
Mr.Atham Akhtar, Advocate
For the Respondent/s : Mr.Vivek Prasad, Government Pleader (7)
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE PARTHA SARTHY
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
Date : 01-07-2024
The petitioner is aggrieved with the cancellation of
registration by Annexure-3 order passed on 18.01.2022.
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.9948 of 2024 dt.01-07-2024
2/3
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 18.01.2022. An appeal
was to be filed on or before 30.05.2022 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 04.11.2023, after about one
year five months from the date on which even the extended
limitation period expired. 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.
4. 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
Patna High Court CWJC No.9948 of 2024 dt.01-07-2024
time. The law favours the diligent and not the indolent.
5. 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
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.
6. The writ petition would stand dismissed.
(K. Vinod Chandran, CJ)
( Partha Sarthy, J)
Anushka/-
AFR/NAFR
CAV DATE
Uploading Date 02.07.2024
Transmission Date
