M/S Mai Entereprise vs. The Union Of INDIA
Held
The Court directed the petitioner to file an application for restoration of its GST registration before the competent authority. Upon receipt of this application, the competent authority was ordered to pass appropriate orders in accordance with the law, not later than four weeks thereafter. The petitioner undertook to pay all dues/taxes within four weeks of the decision on its application. The Court also stipulated that the issue of limitation would not impede the consideration of the application on its merits. The petition was disposed of in these terms.
Facts
The petitioner, M/s Mai Enterprise, through its Proprietor Sabita Kumari, filed a writ petition before the Patna High Court. The petitioner sought a direction to the respondents, the Union of India through the Commissioner of Central GST and other CGST authorities, to restore its GST registration. The petitioner stated its readiness to furnish returns for earlier years within one month of the Court's order. The petitioner's counsel informed the Court that the petitioner was willing to complete the necessary formalities for the restoration of its GST registration. The petitioner also undertook to pay all dues/taxes within four weeks of the decision on its restoration application.
Key Issues
1. Whether the GST registration of the petitioner, M/s Mai Enterprise, should be restored, considering the petitioner's willingness to complete formalities and furnish returns. This issue turns on the procedural requirements for GST registration restoration under the Goods and Services Tax Act, 2017. The petitioner argued that it is ready and willing to complete all formalities and pay dues, seeking immediate restoration. The respondents' arguments were not recorded in the judgment.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.15345 of 2022 ====================================================== M/S MAI ENTEREPRISE through Proprietor Sabita Kumari, daughter of Mahabir Ram, female, aged about 59 years, resident of Baheri, P.O. and P.S.- Baheri, District - Darbhanga, Bihar. ... ... Petitioner/s Versus
The Union of India through the Commissioner of Central GST, Central GST BUILDING, B.C Patel Path, Patna.
The Assistant Commissioner of Central GST, Darbhanga, Bihar, The 3. The Superintendent of Central GST, Darbhanga, Bihar. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Ms. Archana Sinha @ Archana Shahi, Advocate For the respondent : Dr. K. N. Singh, A.S.G. Dr. Anshuman Singh, Sr. S.C., CGST & CX Mr. Abhijeet Gautam, Advocate ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 16-11-2022 Petitioner has prayed for following relief (s) :- “a. For directing the respondents to restore the GST regist
The judgment continues below.
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