Vinay Kumar vs. The Union Of INDIA - Patna High Court, 13 May 2026

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.11993 of 2025 ====================================================== Vinay Kumar, Gender – Male, Son of Shrarvan Prasad Singh, Resident of Village Nadwan, P.S. Nadwan, District Patna, having its place of business at 201, Shyam Kishor Apartment, Frazer Road, P.S. Kotwali, District Patna. ... ... Petitioner/s Versus 1. The Union of India through the Commissioner, Central Excise (GST), Government of India, Patna. 2. The Superintendent, Central Excise (GST), Kotwali Range, Patna. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Chinmay Harsh Kaur, Advocate Mr. Shubhankar Prabhakar, Advocate For the Respondent/s : Dr. K.N. Singh, ASG Mr. Amit Pandey, Sr. SC, CGST & CX ====================================================== CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH and HONOURABLE MR. JUSTICE ARUN KUMAR JHA

ORAL ORDER (Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH) 3 13-05-2026 The present writ petition has been filed seeking the following reliefs:- “(i) For issuance of appropriate writ or order for quashing of order dated 28.10.2024 issued vide Reference No. ZA1012240066752 dated 04.12.2024 by the Superintendent, Central Excise (GST), Kotwali Range, Patna whereby the application filed for Revocation or order of cancellation has been rejected. (ii) For issuance of appropriate writ or order for quashing of order dated 07.01.2025 issued vide Reference No. ZA100125013023P dated 07.01.2025 by the Respondent Superintendent, Central Excise (GST), Kotwali Range, Patna whereby the Patna High Court CWJC No.11993 of 2025(3) dt.13-05-2026 2/2 registration granted under GST Act was cancelled. (iii) For a direction to the Respondent No. 2 to restore the registration granted under GST Act, 2017 of the petitioner whereby the registration of the petitioner was cancelled without considering the reply filed by the petitioner; (iv) For further issuance of a direction restraining the Respondent No. 2 from taking any coercive action for recovery of the amount in demand during pendency of the present writ petition; (v) For grant of any other relief or reliefs to which the petitioner is entitled in the facts and circumstances of the case.”

At the outset, Dr. K.N. Singh, the learned Additional Solicitor General appearing for the Union of India as also the learned counsel appearing for the petitioner jointly submit that the registration granted under the GST Act to the petitioner has stood restored. In such view of the matter, it is submitted by the learned counsel for the petitioner that the present writ petition be disposed of.

Accordingly, the present writ petition stands disposed of.

GAURAV S./- (Mohit Kumar Shah, J) ( Arun Kumar Jha, J) U