M/S Chandan Kumar vs. The State Of Bihar
Held
The Court noted the petitioner's readiness to complete the formalities for registration restoration under the Goods and Services Tax Act, 2017. The Court directed the petitioner to file an application before the competent authority for this purpose. Upon receipt of such an application, the competent authority was instructed 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. The Court also stipulated that the issue of limitation would not impede the consideration of the application on its merits. The Court disposed of the petition on these terms.
Facts
The petitioner, M/s Chandan Kumar, sought to quash an order dated 25.10.2022 by the Additional Commissioner, State Tax (Appeals), Patna West Division, which rejected their application for revocation of a cancellation order. The petitioner also challenged an ex-parte order dated 25.09.2021 by the Joint Commissioner of State Tax, Shahabad Circle, Bhojpur, cancelling their GST registration without providing an opportunity to file a reply or be heard. The petitioner requested restoration of their registration, de-freezing of their bank account, and a restraint on coercive recovery actions. The petitioner stated readiness to complete formalities for registration restoration.
Key Issues
1. Whether the order dated 25.10.2022 passed by the Additional Commissioner, State Tax (Appeals), rejecting the application for revocation of cancellation of registration, is sustainable in law? 2. Whether the ex-parte order dated 25.09.2021 passed by the Joint Commissioner of State Tax, cancelling the petitioner's GST registration, was passed without affording proper opportunity of hearing and filing reply, thus violating principles of natural justice? Petitioner's Contentions: The petitioner argued that their GST registration was cancelled ex-parte without proper opportunity to respond or be heard. They expressed willingness to complete the necessary formalities for registration restoration. Revenue's Contentions: The judgment does not record any specific contentions from the revenue or state respondents.
Sections Cited
Goods and Services Tax Act, 2017
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.16913 of 2022 ====================================================== M/s Chandan Kumar O,O, Ektanagar, Anaith Ara, District Bhojpur through its Proprietor Chandan Kumar, aged about 28 years, Gender Male, son of Ram Narayan Singh, Resident of Ektanagar, Anaith Ara, P.S. Arrah, District Bhojpur. ... ... Petitioner/s Versus
The State of Bihar through the Commissioner, Department of State Taxes, Government of Bihar, Patna.
The Additional Commissioner of State Tax (Appeals), Patna West Division, Patna.
The Joint Commissioner State Tax, Shahabad Circle, Bhojpur. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Alok Kumar 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 JUSTICE) (The proceedings of the Court are being conducted by Hon’ble the Chief Justice/ Hon’ble Judges through Video
Conferencing
from their
residential offic
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