Patna High Court
Lennox Construction Enterprises Llpo, ... vs The State Of Bihar on 23 July, 2025
Author: P. B. Bajanthri
Bench: P. B. Bajanthri
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.4448 of 2025
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Lennox Construction Enterprises LLPO, Chhatriy Nagar Aurangabad
Aurangabad, Bihar- 824101 having GSTIN/UIN No.-10AAKFL1153PIZZ
through its Director, Vikash Kumar, aged about 30 years, Male son of
Mithilesh Singh, Resident of Village- Karmdih, Post- Barun, Police Station-
Barun, District- Aurangabad, Pin Code- 824112, State- Bihar.
... ... Petitioner
Versus
1. The State of Bihar through the Principal Secretary cum Commissioner, State
Taxes, Bihar, Patna.
2. The Principal Secretary cum Commissioner, Department of State Taxes,
Government of Bihar, Patna.
3. The Additional Commissioner of State Taxes, (Appeal), Magadh Division,
Gaya.
4. The Joint Commissioner of State Taxes, Aurangabad Circle, Aurangabad.
5. The Assistant Commissioner of State Taxes, Aurangabad Circle,
Aurangabad.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr.Deepak Kishore, Advocate
For the Respondent/s : Mr.Raghwanand, GA-11
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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 : 23-07-2025
In the instant petition, the petitioner has prayed for the
following relief(s):-
"(I) For Issuance of an appropriate
writ/writs, order/orders, direction/directions on the
respondents to Revocation the cancelled Registration
of "LENNOX CONSTRUCTION ENTERPRISES LLP,
O, Chhatriy Nagar Aurangabad, Aurangabad, Bihar,
PIN- 824101, having Goods and Service Tax
Identification Number 10AAKFL7153P1ZZ.
Patna High Court CWJC No.4448 of 2025 dt.23-07-2025
2/3
(II) For further issuance of an appropriate
writ/writs, order/orders, direction/directions to quash
the impugned order for cancellation of Registration
dated 09.03.2024 (Annexure-P/04 to this writ petition)
as well as order of Appellate Authority dated
14.01.2025
(Annexure-P/06 to this writ petition).
(III) For further direction to the
respondents, to reinstate the Registration of "LENNOX
CONSTRUCTION ENTERPRISES LLP" by allowing
payment of outstanding/due taxes of Goods and Service
tax.
(IV) And other relief or reliefs be also
granted to the petitioner for which they may be found
entitled too."
2. Petitioner has assailed the impugned order on two
counts namely limitation insofar as initiation of proceedings by
the concerned official Respondent and non-compliance to Sub-
Section 4 of Section 75 of CGST Act, 2017. Among the several
grounds these two grounds have been urged during the course of
the day.
3. Learned counsel for the State, on instruction
submitted that there is non-compliance of Sub-Section 4 of
Section 75 of CGST Act, 2017. Having regard to the admitted
fact that respondents have not complied statutory provision like
Sub-Section 4 of Section 75 of CGST Act, 2017, on this sole
ground the petitioner has made out a case so as to interfere with
the impugned action of the respondents which are at Annexure -
P/04 dated 09.03.2024 & Annexure-P/06 dated 14.01.2025
Patna High Court CWJC No.4448 of 2025 dt.23-07-2025
stands set aside and the matter is remanded to the concerned
authority to proceed afresh from the defective stage insofar as
compliance of Sub-Section 4 of Section 75 of CGST Act, 2017.
4. The petitioner shall co-operate with the official
respondents in the proceedings and respondents should provide
due opportunity of hearing to the petitioner and complete
proceedings within a period of four months from the date of
receipt of this order. The concerned authorities are exercising
quasi judicial functions, therefore, they are requested to peruse
the Hon'ble Supreme Court's decision in the case of Oryx
Fisheries Private Ltd. vs. Union of India & Ors. reported in
(2010) 13 SCC 427, Paragraph No.47, so as to complete each
and every procedural aspect insofar as undertaking the quasi-
judicial functions in the present case.
5. With the above observation, the present C.W.J.C.
No. 4448 of 2025 stands allowed in part.
(P. B. Bajanthri, J)
( S. B. Pd. Singh, J)
manish/-
AFR/NAFR NAFR
CAV DATE NA
Uploading Date 31.07.2025
Transmission Date NA
