Patna High Court
M/S New Elegant Homes Planners And ... vs The State Of Bihar on 3 July, 2025
Author: P. B. Bajanthri
Bench: P. B. Bajanthri
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.1709 of 2025
======================================================
M/S New Elegant Homes Planners and Developers Pvt Ltd C/o Tausif
Hassan, Age- 38 years, Male, son of Hassan Raza, Resident of Mohalla A
Block Flat No.- 401, Hassan Plaza Khalipura Road, Mihnaz Nagar Phulwari,
Police Station- Phulwari Sharif, District- Patna.
... ... Petitioner/s
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
======================================================
Appearance :
For the Petitioner/s : Mr.Gopal Prasad Singh
For the Respondent/s : Mr.Standing Counsel (23)
======================================================
CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI
and
HONOURABLE MR. JUSTICE S. B. PD. SINGH
ORAL JUDGMENT
(Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI)
Date : 03-07-2025
In the instant petition the 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
14.09.2024
contained in memo no 2890 impugned
order passed by Additional Commissioner of State
Tax (Appeal), Patna West Circle, Patna, District-
Patna (herein after appellate authority) in appeal no
Patna High Court CWJC No.1709 of 2025 dt.03-07-2025
GST/PS-1/24-25 upholding cancellation of
registration dated 30.05.2023 by joint commissioner
state tax Patna South merely for the reason that the
appeal not filed within limitation period as per
section- 107 (1) 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 21
Days (as per order under challenge) and thereafter
for revocation of cancellation of registration no-
10AAHCN9976AIZI in the interest of substantial
justice to the petitioner as there is no substantial
delay 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. It is necessary to produce order for cancellation
of registration dated 30.05.2023 and it reads as under
(Annexure P/2):-
"Order for Cancellation of Registration:
This has reference to show cause notice
issued dated 14/01/2023.
Whereas no reply to the show cause
notice has been submitted;
and whereas, the undersigned based on record
available with this office is of the opinion that your
registration is liable to be cancelled for following
Patna High Court CWJC No.1709 of 2025 dt.03-07-2025
reason(s):
Section 29(2)(c)-Person, other than paying tax u/s
10, failed to furnish returns for prescribed periods
The effective date of cancellation of your
registration is 31/03/2023
2. Kindly refer to the supportive document(s)
attached for case specific details. - Not Applicable
3. It may be noted that a registered person furnishing
return under sub-section (1) of section 39 of the
CGST Act, 2017 is required to furnish a final return
in FORM GSTR-10 within three months of the date
of this order.
4. You are required to furnish all your pending
returns.
5. It may be noted that the cancellation of
registration shall not affect the liability to pay tax
and other dues under this Act or to discharge any
obligation under this Act or the rules made
thereunder for any period prior to the date of
cancellation whether not such tax and other dues are
determined before or after the date of cancellation."
3. Show cause notice was issued to the petitioner on
14.01.2023 and it is not in consonance with Section 169 of
CGST Act. In other words, it was only uploaded in portal
thereby the petitioner has been denied the benefit of filing of his
say/explanation to the show-cause notice. Consequently order
for cancellation of registration is ex-parte order without hearing
the petitioner.
4. Learned counsel for the respondent submitted that
petitioner has statutory remedy of appeal before the appellate
Patna High Court CWJC No.1709 of 2025 dt.03-07-2025
authority and the time has lapsed therefore on the sole ground
that he has not exhausted the remedy of appeal and so also time
has lapsed for filing appeal, writ petition is liable to be rejected.
5. Having regard to the fact that respondents have
violated Section 169 of the CGST Act in not adhering to the
contents of Section 169, the petitioner has been denied the
opportunity of having his say, in other words there is violation
of principal of natural justice.
6. In not filing appeal and time has lapsed as
contended by learned counsel for the respondent, is not
appreciable in view of the Hon'ble Supreme Court decision in
the case of Tamilnadu Cements Corporation Limited Vs.
Micro and Small Enterprises Facilitation Council and
Another reported in (2025) 4 SCC 1 in which there are four
principles laid down. One of the principles is that if there is any
violation of principle of natural justice, in such circumstances,
party cannot be relegated to the appellate authority. In other
words, it would go to the root of the matter that there is a
violation of principle of natural justice insofar as taking
impugned action by the respondent on this score the petitioner
has made out a case.
7. Accordingly, the impugned order dated 14.09.2024
Patna High Court CWJC No.1709 of 2025 dt.03-07-2025
stands set aside. The respondents are hereby directed to issue a
fresh show cause notice to the petitioner as to why cancellation
of registration be not undertaken. If such notice is served upon
the petitioner in the light of Section 169 of CGST, in that event
petitioner is hereby directed to file his explanation/reply.
Thereafter the concerned authority is hereby directed to pass
reasoned and speaking order strictly in the light of Hon'ble
Supreme Court decision in the case of Oryx Fisheries Private
Ltd. vs. Union of India & Ors. reported in (2010) 13 SCC 427
(in para - 47) the above exercise shall be completed by the
respondent authorities within a period four months from the date
of receipt of this order. Impugned order dated 14.09.2024 stands
set aside.
8. The writ petition stands allowed.
(P. B. Bajanthri, J)
( S. B. Pd. Singh, J)
sushma/-
AFR/NAFR
CAV DATE NA
Uploading Date 10/07/2025
Transmission Date
