M/S Mai Entereprise v. The Union Of India

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.15345 of 2022 ====================================================== M/S MAI ENTEREPRISE through Proprietor Sabita Kumari, daughter of Mahabir Ram, female, aged about 59 years, resident of Baheri, P.O. and P.S.- Baheri, District - Darbhanga, Bihar.

... ... Petitioner/s

Versus

1.

The Union of India through the Commissioner of Central GST, Central GST BUILDING, B.C Patel Path, Patna.

2.

The Assistant Commissioner of Central GST, Darbhanga, Bihar, The 3.

The Superintendent of Central GST, Darbhanga, Bihar. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Ms. Archana Sinha @ Archana Shahi, Advocate For the respondent :

Dr. K. N. Singh, A.S.G.

Dr. Anshuman Singh, Sr. S.C., CGST & CX Mr. Abhijeet Gautam, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 16-11-2022 Petitioner has prayed for following relief (s) :- "a. For directing the respondents to restore the GST registration of the petitioner with immediate effect as the petitioner is ready to furnish the returns of earlier years within 1 months of the order of this Hon'ble Court.

b. For any other consequential relief or reliefs for which the petitioner is fund entitled during course of hearing of this writ petition."

Smt. Archana Sinha @ Archana Shahi, learned counsel for the petitioner, states that petitioner is ready and willing to complete the formalities for restoration of the

Patna High Court CWJC No.15345 of 2022 dt.16-11-2022 2/2 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. Interlocutory Application(s), if any, shall stand disposed of.

(Sanjay Karol, CJ) ( Partha Sarthy, J) Ashwini/Sujit AFR/NAFR CAV DATE Uploading Date 18/11/2022 Transmission Date