Snip Infra Private Limited v. The State Of Bihar
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.14777 of 2023 ====================================================== Snip Infra Private Limited Through its proprietors Shyam Nandan Jha Male, aged about 52 years, Son of Harishchandra Jha, Resident of ward No-04 garuara, P.S- Muffashil, Dist.-Samastipur ... ... Petitioner/s
Versus
1.
The State of Bihar Through the Commissioner of Commercial State Taxes, Patna.
2.
Joint Commissioner, State Taxes, Samastipur 3.
Additional Commissioner, State Taxes (Appeal), Darbhanga Division, Darbhanga ... ... 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 RAJIV ROY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 19-10-2023 The petitioner is aggrieved by the notice issued for cancellation of registration and the order passed which is produced at Annexure-1. An appeal was filed which was dismissed for the delay occasioned. However, it is a fact that the order does not show any reason or even raised an allegation against the petitioner of not having filed returns for a continuous period of six months.
2. We are of the opinion that the order has to be interfered with. The order does not clearly indicate the failure to
Patna High Court CWJC No.14777 of 2023 dt.19-10-2023 2/2 file the returns nor does it indicate the explanation stated in the reply said to have been filed dated 15.02.2023.
3. In the above circumstances, we set aside Annexure1 order, especially on the undertaking made by the petitioner before Court that the entire tax, interest and penalty would be paid. If the petitioner pays the amount of tax, interest and penalty and also files the returns for the period for which the default occurred within a period of one month from today, the registration shall be restored and if not the registration shall stand cancelled.
4. The writ petition stands allowed.
(K. Vinod Chandran, CJ) ( Rajiv Roy, J) Anushka/- AFR/NAFR CAV DATE Uploading Date 19.10.2023 Transmission Date