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Patna High CourtCWJC/18421/2022disposed

M/S Mod Shoe Station v. The State Of Bihar

2023-01-09The Chief Justice -,Mr. Justice Partha Sarthy3 pages

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.18421 of 2022 ====================================================== M/S Mod Shoe Station a proprietorship firm having its place of business at Masjid Station Road, Patna- 800001 through its proprietor namely Mohammed Ibrar Alam male aged about 34 years son of Md. Eqbal, Resident of Hotel Ki Gali, Near Devi Asthan, Javed P.C.O, Samanpura Raja Bazar, Rukanpura, Patna- 800014.

... ... Petitioner/s

Versus

1.

The State of Bihar through the Principal Secretary cum Commissioner, Department of State Taxes, Government of Bihar, Patna. 2.

The Principal Secretary cum Commissioner, Department of State Taxes, Government of Bihar, Patna.

3.

The Joint Commissioner of State Taxes, Patna West Circle, Patna. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. Pawan Kumar Singh, Advocate For the Respondent/s :

Mr.Vikash Kumar (SC11) CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 09-01-2023 Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):-

Patna High Court CWJC No.18421 of 2022 dt.09-01-2023 2/3

Patna High Court CWJC No.18421 of 2022 dt.09-01-2023 3/3 Mr. Pawan Kumar Singh, 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 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) ranjan/-sanjay AFR/NAFR CAV DATE Uploading Date Transmission Date