Indian Kanoon - Search engine for Indian Law

Patna High Court

Harun Rasid vs The State Of Bihar on 16 December, 2022

Bench: Chief Justice, Partha Sarthy

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                   Civil Writ Jurisdiction Case No.17362 of 2022
     ======================================================
     Harun Rasid son of Mojibur Rahman, Resident of Rampur, Police Station-
     Dagarua, District- Purnea.

                                                                   ... ... Petitioner/s
                                          Versus

1.   The State of Bihar through the Secretary-cum-Commissioner of State Tax,
     Bihar having its office at Vikas Bhawan, Bailey Road, Patna.
2.   The Additional Commissioner of State Taxes (Appeal), Purnea Division,
     Purnea.
3.   The Joint Commissioner of State Tax, Purnea.

                                               ... ... Respondent/s
     ======================================================
     Appearance :
     For the Petitioner/s     :      Mr.Parijat Saurav, Advocate
     For the Respondent/s     :      Mr.Vivek Prasad (GP 7)
     ======================================================
     CORAM: HONOURABLE THE CHIEF JUSTICE
             and
             HONOURABLE MR. JUSTICE PARTHA SARTHY
     ORAL JUDGMENT
     (Per: HONOURABLE THE CHIEF JUSTICE)

     (The proceedings of the Court are being conducted by Hon'ble the Chief
     Justice/Hon'ble Judges through Video Conferencing from their
     residential offices/residences. Also the Advocates and the Staffs joined the
     proceedings through Video Conferencing from their residences/offices.)

      Date : 16-12-2022

                  Petitioner has prayed for the following relief(s):

                                 " i) For issuance of a writ in the nature of
                            Certiorari or any other appropriate writ or
                            order for quashing of order-in-appeal dated
                            19/09/2022

passed in Appeal No. - (ARN) AD100822008237K, passed by the respondent no. 2, the Additional Commissioner of State Taxes (Appeal), Purnea Division, Purnea, whereby the appeal of the petitioner was dismissed on the ground of delay as well as the consequential Form GST APL-02 dated 19/09/2022 communicating that the appeal of the petitioner is rejected ; and further be pleased Patna High Court CWJC No.17362 of 2022 dt.16-12-2022 2/3 to quash the ex-parte order-in-original dated 03/01/2020 contained in Ref. No. ZA100120003856C passed under the signature of respondent no. 3 whereby the GST registration of the petitioner has been cancelled under Section 29 of the GST Act and also to quash show cause notice dated 24/12/2019.

ii) For directing the respondents to revoke the cancellation of GST registration, and to reactivate the GST registration of the petitioner.

iii) For issuance of any other appropriate writ, order or direction which Your Lordships may deem fit and proper in the facts and circumstances of the case."

Mr. Parijat Saurabh, learned counsel for the petitioner, states that petitioner is ready and willing to complete the formalities for restoration of the registration as a dealer under Goods and Service Tax Act, 2017.

Let the petitioner file such an application before the competent authority. Upon receipt thereof, the competent authority shall immediately, and not later than four weeks thereafter, pass appropriate orders in accordance with law.

Petitioner undertakes to pay all dues/taxes within a period of four weeks from the date of such decision.

Needless to add, the issue of limitation shall not be allowed to come in the way of consideration on merits of such an application.

Petition is disposed of in the aforesaid terms. Patna High Court CWJC No.17362 of 2022 dt.16-12-2022 3/3 Interlocutory Applications), if any, shall stand disposed of.

(Sanjay Karol, CJ) ( Partha Sarthy, J) K.C.Jha/-DKS AFR/NAFR CAV DATE Uploading Date 20.12.2022 Transmission Date