Patna High Court
M/S Geosence Granite And Marble vs The State Of Bihar on 11 February, 2025
Author: P. B. Bajanthri
Bench: P. B. Bajanthri, Sunil Dutta Mishra
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.18204 of 2024
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M/s Geosence Granite and Marble through its proprietor Jyoti Kumari
Vishwakarma, Resident of Jaganpura Morh, New Bypass, Ram Krsihna Nagar
Patna Bihar- 800020.
... ... Petitioner
Versus
1. The State of Bihar through the Principal Secretary, Bihar Sales Tax (Goods
and Services) Department, Govt. of Bihar, Patna.
2. The Additional Commissioner of State Tax (Appeal), Patna West Division,
Patna, District- Patna.
3. The Joint Commissioner of State Tax, Patna South Circle, Patna having its
Office situated at Anta Ghat, Gandhi Maidan, Patna, District- Patna.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr. Gopal Prasad Singh, Advocate
For the Respondent/s : Mr. Standing Counsel (11)
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CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI
and
HONOURABLE MR. JUSTICE SUNIL DUTTA MISHRA
ORAL JUDGMENT
(Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI)
Date : 11-02-2025
In the instant petition, petitioner has prayed for the
following relief(s):-
(i) For issuance of a writ in the nature
of a writ of certiorari quashing order dated
09.12.2022
of cancellation of registration
(IMPUGNED ORDER) passed by Additional
Commissioner of State Tax (Appeal), Patna West
Circle, Patna, District-Patna (herein after
appellate authority) whereby and wherein
appellate authority has rejected the appeal no-
GST/PS-2/23-24 vide its order dated 27.06.2024
Patna High Court CWJC No.18204 of 2024 dt.11-02-2025
merely for the reason that the appeal not filed
within limitation period as per section- 107(4) of
Bihar Goods and Services Tax, 2017 without going
into the merit of appeal.
(ii) For issuance of mandamus to the
respondent no-2 to condone delay of 7 Months 18
Days (as per order under challenge) and thereafter
for revocation of cancellation of registration no-
10AHDPV8131DIZQ in the interest of substantial
justice to the petitioner as there is no substantial
delay as well as the petitioner has up-to-date
cleared liabilities and the delay is not intentional
and because of health issues.
(iii) For any other relief/(s) applicable
in the facts and circumstances of the case."
2. Learned counsel for the Respondents on
07.02.2025 submitted that present matter is squarely covered by
co-ordinate Bench decision dated 27.02.2024 passed in C.W.J.C.
No. 2441 of 2024 in the Maruti Store Versus State of Bihar and
others case insofar as belatedly filing of Appeal before the
Appellate Authority. Similar view has been taken by the Delhi
High Court in the case of M/s Addichem Specialty LLP vs.
Special Commissioner 1, Department of Trade and Taxes &
Anr. {W.P. (C) 14279 of 2024 and CM APPL. 59773 of 2024
dated 16.12.2024.}.
Patna High Court CWJC No.18204 of 2024 dt.11-02-2025
3. In view of the aforementioned pronouncements,
the petitioner has not made out a case. Accordingly, the present
Writ petition stands dismissed in the light of the aforementioned
judicial pronouncements.
(P. B. Bajanthri, J)
( Sunil Dutta Mishra, J)
manish/-
AFR/NAFR NAFR
CAV DATE NA
Uploading Date 15.02.2025
Transmission Date NA
