Savita Thakur @ Savita Kumari vs. The State Of Bihar

Heard the parties.

The petitioner has filed the present writ application for the following reliefs:- (i) For issuance of writ in the nature of certiorari thereby to quash the order dated 17.01.2025 passed by the Additional Commissioner of State Tax (appeal), Darbhanga Division, Darbhanga in appeal No.- AD100125005819H filed by this petitioner against the order dated 13.02.2024 passed by the Joint Commissioner of State Tax, Darbhanga Circle -1, Darbhanga who has cancelled the registration of this petitioner vide reference No. ZA1002240447341 and the registration No. of this petitioner under Bihar Goods and Services Tax Act 2017 is 2/4 10BCJPK7013D2Z8 which has been cancelled by the aforesaid order on the ground that she has not commenced business within 6 months from the date of registration dated 03.06.2021. (ii) Any other order or orders which this Hon'ble Court finds fit and proper in the given facts and circumstances may kindly be passed, in the interest of Justice.

Learned counsel for the petitioner submits that the petitioner is doing business of contractor and supplier under the name and style of “Savita Enterprises” and is an electrical equipment supplier, medical equipment supplier and engaged in upgradation work of equipment in medical Colleges and other institutions. The petitioner applied for GST registration and received GST registration certificate issued by respondent No. 4 on 17.06.2021 bearing GST Registration No. 10BCJPK7013D2Z8 with validity w.e.f. 03.06.2021 (Annexure-P/1) and thereafter she filed GST returns from June 2021 up to February 2024. It is further submitted that the husband of the petitioner fell seriously ill and she was forced to take his care and to take him to Delhi for treatment due to which she could not monitor the GST portal. It is next submitted that on 13.02.2024, the registration of the petitioner was cancelled by the Joint Commissioner of State Tax, Darbhanga Circle-1, vide Reference No. ZA1002240447341 on the ground that the petitioner did not commence the business within 6 months from the date of registration (Annexure-P/2), whereas the petitioner has been doing business and has filed returns up to February 2024. It is further submitted that due to the aforesaid reason, the petitioner could not prefer appeal within the stipulated time and her omission was not intentional. Thereafter, 3/4 the petitioner preferred an appeal under Form GST-APL-01 before the appellate authority on 10.01.2025 (Annexure-P/3). The respondent No. 3 - Additional Commissioner of State Tax (Appeal), Darbhanga Division, Darbhanga vide order dated 17.01.2025 dismissed the aforesaid appeal filed by the petitioner solely on the ground of delay in submission of appeal (Annexure-P/4 series).

On the other hand, learned counsel for the State submits that the petitioner failed to commence business within 6 months of grant of registration, failed to respond to the show-cause notice served on it, and also failed to apply for revocation of cancellation order. It also failed to prefer statutory appeal within time, as such the appellate authority has rightly rejected the same on the ground of limitation. He further submits that the petitioner has remedy under Section 45 of the Bihar Goods and Services Act, 2017. 5. Having regard to the submission made by the parties and taking into consideration the fact that the cancellation of the registration of the petitioner was made by the competent authority on the ground of non-furnishing of returns for a continuous period of six months and the petitioner has already availed the statutory remedy of appeal, which has also been rejected on the ground of limitation, we are not inclined to interfere with the impugned orders in exercise of our writ juri iction.

Accordingly, the present writ petition is dismissed.

However, the petitioner is given libery to file final 4/4 return under Section 45 of the GST Act, 2017 and may also apply for fresh registration in accordance with law.