Kalpana Devi vs. State Of Bihar
Facts
The petitioner, Kalpana Devi, operating as Mishra Khad Bhandar, sought to quash an order dated January 18, 2022, passed by the Jurisdiction Officer, Sitamarhi (Respondent No. 3), which cancelled her GST registration under Section 29 of the Bihar Goods and Services Tax Act, 2017. The petitioner also prayed for restoration of her registration under Section 22 of the Act to enable her to file returns and pay taxes. The petitioner, through her counsel, expressed readiness to complete the necessary formalities for the restoration of her dealer registration. The Court directed the petitioner to file an application before the competent authority for restoration.
Held
The Court directed the petitioner to file an application before the competent authority for the restoration of her GST registration. Upon receipt of this application, the competent authority is mandated to pass appropriate orders in accordance with the law within a period of four weeks. The petitioner has undertaken to pay all outstanding dues and taxes within four weeks from the date of the decision on her restoration application. The Court explicitly stated that the issue of limitation would not impede the consideration of the restoration application on its merits. The primary relief granted is the opportunity for the petitioner to seek restoration and for the authority to consider it expeditiously and on merits, without the bar of limitation.
Key Issues
1. Whether the order cancelling the petitioner's GST registration under Section 29 of the Bihar Goods and Services Tax Act, 2017, is liable to be quashed? The petitioner argued that she is ready and willing to complete the formalities for restoration of her registration. The revenue did not present any specific arguments against the petitioner's plea for restoration, but the Court's direction implies a need for a formal application and compliance with legal procedures. 2. Whether the petitioner should be directed to restore her registration under Section 22 of the Act to enable filing of returns and payment of tax? The petitioner sought this relief to resume her tax obligations. The Court considered the petitioner's undertaking to pay all dues and taxes within four weeks of the decision on her restoration application.
Sections Cited
Section 29, Section 22
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Juri iction Case No.640 of 2023 ====================================================== Kalpana Devi Wife of Late Anil Kumar Mishra, Resident of Narwara, Kishunpur, P.S. - Tariyani Sheohar, Bihar, 843128, through its Legal Heir Smt. Kalpana Devi, W/o Late Anil Kumar Mishra, Female (aged about 37 years), resident of Narwara, Kishunpur Urf Narwara, Sheohar, Bihar, 843128, sole proprietary of Mishra Khad Bhandar, having its registered office at Narwara, Kishunpur Urf Narwara, Sheohar, Bihar, 843128. ... ... Petitioner/s Versus
State of Bihar through the Commissioner of State Tax having its Office at Vikas Bhawan Bailey Road Patna.
Dy. Commissioner of State Tax, Sitamarhi, Bihar.
Juri iction Officer, Sitamarhi, Tirhut, Bihar. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Ms. Manju Jha, Advocate For the Respondent/s : Mr.Vikash Kumar ( SC- 11 ) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTIC
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