M/S Veena Art Studio, v. The State Of Bihar
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.15458 of 2022 ====================================================== M/s Veena Art Studio, through its Proprietor Shri Balmukund Singh, aged about 66 Years, Son of Shri Sita Ram Singh, Residence-Cum-Office Address Ward No. 23, Mohalla-Meerganj Post and Police Station-G.D. College, District-Begusarai, Bihar-851101.
... ... Petitioner/s
Versus
1.
The State of Bihar through the Commissioner of State Taxes, Government of Bihar, Patna. New Secretariat, Baialy Road, Patna-800001, 2.
The Additional Commissioner (Appeals), State Taxes, Division-Darbhanga, Address Near Bus State, At, Post and Police Station-Lahariasarai, DistrictDarbhanga. 3.
The Joint Commissioner-Cum-Adjudicating Authority, State Taxes, Division-Darbhanga, Circle Begusarai, Address Near Bus Stand, At Post and Police Station-Lahariasarai, District-Darbhanga. ... ... Respondent/s ====================================================== Appearance :
For the Petitioner/s :
Mr.Nawnit Kumar Tiwary, 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) Date : 16-11-2022 Petitioner has prayed for following relief (s) :-
Patna High Court CWJC No.15458 of 2022 dt.16-11-2022 2/3 Mr. Nawnit Kumar Tiwary, 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
Patna High Court CWJC No.15458 of 2022 dt.16-11-2022 3/3 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