M/S Mahadev Traders Its Sole Proprietor Santosh Kumar, v. The Union Of India,

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.3964 of 2023 ====================================================== M/s Mahadev Traders its Sole Proprietor Santosh Kumar, Male, aged About30 Years, S/o Sogarath Singh, R/o-Saurh Tola, Satisnagar, Parbatta, DistrictKhagariya, Bihar. ... ... Petitioner/s

Versus

1.

The Union of India, through the Secretary, Ministry of Finance, Department of revenue, having its Office at Room No.46, North Block, P.O. and P.S. North Block, New Delhi-110001.

2.

Joint Commissioner of State Tax, Khagaria Circle, Khagaria. 3.

Assistant Commissioner of State Tax, Khagaria Circle, Khagaria. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. Gyan Shankar, Advocate For the Respondent/s :

Dr. K.N. Singh, ASG Mr. Anshuman Singh, CGC Mr. Vivek Prasad, GP-7 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASAD ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 11-04-2023 The learned counsel for the petitioner is challenging the order of cancellation dated 31.07.2022 issued by the Deputy Commissioner of State Tax, Khagaria, 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

Patna High Court CWJC No.3964 of 2023 dt.11-04-2023 2/2 noticed in that judgment.

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 31.07.2022. 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) ( Madhuresh Prasad, J) shashank/sumitAFR/NAFR NAFR CAV DATE NA Uploading Date 13.04.2023 Transmission Date NA