Amrendra Prasad Singh And Company v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.2641 of 2023 ====================================================== Amrendra Prasad Singh and Company through the Proprietor Harsh Kumar, Male, aged about 44 years, Son of Amrendra Prasad Singh, Resident of Chanakyapur, Ward No. 39, Dak Bungalow Road, P.O. and P.S.- Bishunpur, District- Madhubani.

... ... Petitioner/s

Versus

1.

The State of Bihar through the Secretary State Taxes, Patna, Bihar. 2.

Joint Commissioner, State Taxes, Begusarai.

... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mrs. Archana Sinha @ Archana Shahi, Advocate For the Respondent/s :

Mr. Vivek Prasad ( GP 7 ) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 06-04-2023 The learned counsel for the petitioner is challenging the order of cancellation dated 25.08.2021 issued by the Joint Commissioner of State Tax, Begusarai, as contained in Annexure-1 to the writ petition.

The learned counsel for the petitioner would rely on a decision of a co-ordinate Bench of this Court dated 10.01.2023 passed in CWJC No.18307 of 2022 titled as Manoj Kumar Sah v. The State of Bihar & Anr. and points out that the present impugned order is also a non-speaking order, as has been noticed in that judgment.

Patna High Court CWJC No.2641 of 2023 dt.06-04-2023 2/2 Learned State counsel points out that there is a Notification bearing No.03/2023 dated 31st March, 2023, wherein relief has been granted to the persons, who have not filed their returns, to file it on or before 30th June, 2023 if the cancellation of registration is prior to 31st December, 2022. In the present case, the impugned order is dated 25.08.2021. In such circumstances, we set aside the impugned order, with liberty to the petitioner to comply with the Notification in its letter and spirit.

The writ petition stands allowed with the liberty aforesaid.

(K. Vinod Chandran, CJ) ( Harish Kumar, J) Sunil/- AFR/NAFR NAFR CAV DATE Uploading Date 10.04.2023 Transmission Date