M/S Chandan Kumar v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.16913 of 2022 ====================================================== M/s Chandan Kumar O,O, Ektanagar, Anaith Ara, District Bhojpur through its Proprietor Chandan Kumar, aged about 28 years, Gender Male, son of Ram Narayan Singh, Resident of Ektanagar, Anaith Ara, P.S. Arrah, District Bhojpur.

... ... Petitioner/s

Versus

1.

The State of Bihar through the Commissioner, Department of State Taxes, Government of Bihar, Patna.

2.

The Additional Commissioner of State Tax (Appeals), Patna West Division, Patna.

3.

The Joint Commissioner State Tax, Shahabad Circle, Bhojpur. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr.Alok Kumar For the Respondent/s :

Mr.Vikash Kumar ( Sc 11 ) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) (The proceedings of the Court are being conducted by Hon'ble the Chief Justice/ Hon'ble Judges through Video Conferencing from their residential offices/residences. Also, the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/offices.) Date : 09-12-2022 Heard learned counsel for the parties.

The petitioner has prayed for the following relief/s :- "1) For quashing of the order dated 25.10.2022 issued vide Memo No. 1904 dated 25.10.2022 passed by the Additional Commissioner, State Tax (Appeals), Patna West Division, Patna whereby the application filed

Patna High Court CWJC No.16913 of 2022 dt.09-12-2022 2/3 for Revocation of order of cancellation bearing Appeal Case No. GST/SH-35/2022-23 has been rejected;

(ii) For quashing of the ex-parte order dated 25.09.2021 passed by the Joint Commissioner of State Tax, Shahabad Circle, Bhojpur whereby the Registration granted under the GST Act, 2017 of the Petitioner has been cancelled without giving proper opportunity of filing reply and without giving opportunity of hearing:

(iii) For a direction to the Respondent No. 3 to restore the registration granted under GST Act, 2017 of the petitioner firm whereby the registration of the petitioner firm was cancelled by an ex-parte order, (iv) For a direction to the Respondents for de-freezing/ attaching of the Bank Account of the petitioner firm attached by the Respondents;

(v) For further issuance of a direction restraining the Respondent No. 3 from taking any coercive action for recovery of the amount in demand during pendency of the present writ petition;

(vi) For grant of any relief or reliefs to which the petitioner is entitled in the facts and circumstances of the case."

Learned counsel for the petitioner, states that petitioner is ready and willing to complete the formalities for restoration of the registration 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

Patna High Court CWJC No.16913 of 2022 dt.09-12-2022 3/3 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 13.12.2022 Transmission Date