M/S Radhika Packing And Printers v. The State Of Bihar
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.18168 of 2023 ====================================================== M/s Radhika Packing and Printers its Principal place of business at Bibiganj, Nandpuri, Bhagwanpur, District- Muzaffarpur, Bihar through its Propritor Kapil Dev Yadav, Gender- Male, aged about 41 years, S/o Shital Roy, Resident of Sitarampur, Rahlunathpur, Madhuban urf Kaman Chhapra District- Muzaffarpur, State- Bihar.
... ... Petitioner/s
Versus
1.
The State of Bihar through the Commissioner-cum-Secretary, Department of State Taxes, Government of Bihar, Patna.
2.
The Additional Commissioner of State Tax (Appeals), Tirhut Division, Muzaffarpur, Bihar.
3.
The Joint Commissioner of State Tax, Muzaffarpur West, Tirhut, Bihar. ... ... Respondent/s ====================================================== Appearance :
For the Petitioner/s :
Mr.Aatish Kumar, Advocate For the Respondent/s :
Mr.Vikash Kumar, SC 11 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE RAJIV ROY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 23-01-2024 The petitioner is aggrieved with the cancellation of registration by Annexure-P/3 order passed on 15.12.2020.
2. Admittedly, there is an appellate remedy which the petitioner availed with gross delay.
3. Section 107 of the Bihar Goods and Services Tax Act, 2017 ("BGST Act" hereafter) permits an appeal to be filed within three months and also apply for delay condonation with satisfactory reasons within a further period of one month. We
Patna High Court CWJC No.18168 of 2023 dt.23-01-2024 2/3 have to take into account the saving of limitation granted by the Hon'ble Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020, In Re: Cognizance For Extension of Limitation therein, due to the pandemic situation limitation was saved between 15.03.2020 till 28.02.2022. It was also directed that an appeal could be filed within ninety days from 01.03.2022. Here, the order impugned in the appeal was dated 17.03.2021. An appeal was to be filed on or before 30.06.2022 as permitted by the Hon'ble Supreme Court and if necessary with a delay condonation application within one month thereafter. The appeal is said to have been filed only on 18.10.2023, after about one year three months eighteen days from the date on which even the extended limitation period expired.
In the above circumstances, we find no reason to invoke the extraordinary jurisdiction under Article 226, especially since it is not a measure to be employed where there are alternate remedies available and the assessee has not been diligent in availing such alternate remedies within the stipulated time. The law favours the diligent and not the indolent.
4. The petitioner does not have any case that the show-cause notice was not received by him. Further, it is also pertinent that the reason stated in the show-cause notice for
Patna High Court CWJC No.18168 of 2023 dt.23-01-2024 3/3 cancellation of registration is that the petitioner has not filed returns for three consecutive tax periods. The petitioner does not have a case that he had in fact filed a return, in the three consecutive tax periods.
5. The writ petition would stand dismissed.
(K. Vinod Chandran, CJ) ( Rajiv Roy, J) Sujit/- AFR/NAFR NAFR CAV DATE Uploading Date 24.01.2024 Transmission Date