Harun Rasid vs. The State Of Bihar
Held
The Court disposed of the petition by directing the petitioner to file an application for restoration of his GST registration before the competent authority. Upon receipt of this application, the competent authority was directed to pass appropriate orders in accordance with the law within four weeks. The petitioner undertook to pay all dues/taxes within four weeks of the decision on his restoration application. Crucially, the Court held that the issue of limitation shall not be a bar to the consideration of the restoration application on its merits. The Court did not explicitly decide on the legality of the cancellation order or the appellate order but provided a procedural path for the petitioner to seek restoration.
Facts
The petitioner, Harun Rasid, challenged an order-in-appeal dated September 19, 2022, passed by the Additional Commissioner of State Taxes (Appeal), Purnea Division, which dismissed his appeal on grounds of delay. This appeal was against an ex-parte order-in-original dated January 3, 2020, passed by the Joint Commissioner of State Tax, Purnea, cancelling the petitioner's GST registration under Section 29 of the GST Act. The petitioner also sought to quash the show cause notice dated December 24, 2019, and requested the respondents to revoke the cancellation and reactivate his GST registration. The petitioner stated readiness to complete formalities for restoration of his registration.
Key Issues
1. Whether the order-in-appeal dated 19/09/2022, dismissing the petitioner's appeal on the ground of delay, is sustainable in law, particularly concerning the cancellation of GST registration under Section 29 of the GST Act? 2. Whether the ex-parte order-in-original dated 03/01/2020, cancelling the petitioner's GST registration, is liable to be quashed? The petitioner argued that he was ready and willing to complete the formalities for the restoration of his GST registration. The respondents, represented by the State of Bihar, did not present any specific arguments against the petitioner's plea for restoration, as the Court's direction was to consider the application for restoration on merits, irrespective of the limitation issue.
Sections Cited
Section 29
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.17362 of 2022 ====================================================== Harun Rasid son of Mojibur Rahman, Resident of Rampur, Police Station- Dagarua, District- Purnea. ... ... Petitioner/s Versus
The State of Bihar through the Secretary-cum-Commissioner of State Tax, Bihar having its office at Vikas Bhawan, Bailey Road, Patna.
The Additional Commissioner of State Taxes (Appeal), Purnea Division, Purnea.
The Joint Commissioner of State Tax, Purnea. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Parijat Saurav, Advocate For the Respondent/s : Mr.Vivek Prasad (GP 7) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) (The proceedings of the Court are being conducted by Hon’ble the Chief Justice/Hon’ble Judges through Video Conferencing from their residential offices/residences. Also the Advocates and the Staffs joined the proceedings through Video Conferencing from their
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