M/S Web S Come Construction Private Limited vs. The Union Of INDIA

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CWJC/13644/2025HC PatnaGSTCNR BRHC01084715202517 June 2026Bench: MR. JUSTICE MOHIT KUMAR SHAH,MR. JUSTICE RAJ KUMAR2 pages

AI SummaryRemanded

Facts

M/s WEB S COME Construction Private Limited (the Petitioner) filed a writ petition before the Patna High Court challenging a Show Cause Notice dated 05.07.2023 issued by the Superintendent, Central Goods and Service Tax, Madhepura Range (Respondent No. 3) for cancellation of its GST registration. The Petitioner also challenged the ex-parte order dated 20.12.2023 passed by Respondent No. 3 cancelling the GST registration, alleging it was a non-speaking order and passed without sufficient opportunity of hearing, violating principles of natural justice. The Petitioner sought quashing of both the notice and the order, or alternatively, permission to file a delayed application for revocation of the cancelled registration, with condonation subject to payment of dues.

Held

The Court noted that the GST registration of the petitioner firm had already been restored. Consequently, the writ petition was rendered infructuous. The Court did not delve into the merits of the challenges to the Show Cause Notice or the cancellation order, nor did it consider the alternative prayer for condonation of delayed revocation application. The reasoning was solely based on the supervening event of the registration being restored, making the original reliefs sought unnecessary. No specific provisions were discussed in detail as the matter was disposed of on the basis of the restoration of registration.

Key Issues

1. Whether the Show Cause Notice dated 05.07.2023 issued by Respondent No. 3 for cancellation of GST registration is liable to be quashed. The Petitioner argued that the notice was procedurally flawed and violated principles of natural justice. 2. Whether the ex-parte order dated 20.12.2023 passed by Respondent No. 3 cancelling the Petitioner's GST registration is liable to be quashed. The Petitioner contended that the order was non-speaking and passed without providing sufficient opportunity of hearing, thus violating principles of natural justice. 3. Whether the Respondents should be directed to allow delayed filing of an application for revocation of the cancelled registration, with condonation subject to payment of tax, interest, penalty, and late fee. The Petitioner sought this as an alternative relief. The Revenue did not present any arguments as the matter was rendered infructuous.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.13644 of 2025 ====================================================== M/s WEB S COME Construction Private Limited a Private Limited Company firm having GSTIN- 10AACCW7742C1ZQ and its office at Village- Alamnagar, Near Alamnagar Bus Stop, P.S.- Alamnagar, District- Madhepura, Bihar- 852219 through its Director, Suman Kumar Jha, Gender- Male, aged about 36 years, Son of Sri Krishna Ballav Jha, Resident of Ward No.- 11, Village- Alamnagar, Near Alamnagar Bus Stop, P.S.- Alamnagar, District- Madhepura, Bihar, 852219. ... ... Petitioner/s Versus 1. The Union of India through The Secretary (Revenue), Ministry of Finance, Government of India, North Block, New Delhi- 110001. 2. The Commissioner, Central Goods and Service Tax, Patna-1, 3rd Floor, Kendriya Rajaswa Bhawan (Annexe Building), Bir Chand Patel Path, Patna- 800001. 3. The Superintendent, Central Goods and Service Tax, Madhepura Range, Madhepura, Bihar. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Manish Kumar, Advocate For the Respondent/s : Dr. K.N. Singh, Sr. Advocate Mr. Sriram Krishna, Sr. CGST & CX Mrs. Ruchi Mandal, Jr. CGST & CX ====================================================== CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH and HONOURABLE MR. JUSTICE RAJ KUMAR

ORAL ORDER (Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH) 4 17-06-2026 The present writ petition has been filed seeking the following reliefs:- “1. (i) The Show Cause Notice dated 05.07.2023 vide Reference No: ZA100723010032L (as contained in Annexure-P1) in form of REG-17/31 issued by the Respondent No.-3 for Cancellation of GST Registration be quashed.

Patna High Court CWJC No.13644 of 2025(4) dt.17-06-2026 2/2 (ii) The Ex parte order For Cancellation of GST Registration dated 20.12.2023 Vide Reference No: ZA1012230481449 (as contained in Annexure- P2) passed by the Respondent No-3 cancelling GST registration of the Petitioner by non-speaking order stating "This has reference to show cause notice issued dated 05.07.2023. The effective date of cancellation of your registration is 01.12.2022 and without providing sufficient opportunity of hearing in violation of principles of natural justice be quashed. (iii) For directing the Respondents alternatively to allow delayed filing of application for revocation of cancelled registration which could be condoned subject to payment of tax, interest, penalty and late fee.”

At the outset, the Ld. Counsels for the parties submit that the G.S.T. registration of the petitioner firm has already stood restored, hence the present writ petition has been rendered infructuous.

Accordingly, the present writ petition stands disposed of.

S.Sb/- (Mohit Kumar Shah, J) (Raj Kumar, J) U

Reproduced from the public record of the Patna High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.