New Coalfield Carriers Through Its Partner Girish Kothari vs. State Of Jharkhand Through Commissioner Of State Tax
Original PDF →Facts
The petitioner, New Coalfields Carriers, a partnership firm, had its GST registration (GSTIN No. 20AABFN7124R1Z6) suspended on July 16, 2022, following a show-cause notice for cancellation. The petitioner filed a reply to the show-cause notice on September 16, 2022, and submitted additional submissions on November 16, 2022. A request for restoration of registration was also made on November 28, 2022. However, no decision had been taken by the authorities, leading to the prolonged suspension. The petitioner approached the High Court seeking a direction for the State Tax Officer to decide on the suspension of their GST registration within a stipulated timeframe.
Held
The Court acknowledged that proceedings were pending before Respondent No. 3 and that the petitioner had submitted a reply to the notice dated July 16, 2022, along with additional documents and submissions. The Court found it appropriate for an informed decision to be taken by the State Tax Officer, Bokaro Circle, Jharkhand Goods & Service Tax, Bokaro (Respondent No. 3) within a reasonable time. The Court directed that this decision should preferably be taken within three weeks from the date of receipt of a copy of the order. The Court explicitly stated that it had not gone into the merits of the case of the parties. No specific issue was left undecided, as the Court granted the relief sought by the petitioner regarding a time-bound decision.
Key Issues
1. Whether the prolonged suspension of the petitioner's GST registration is illegal, arbitrary, and bad in law, considering the pending proceedings and the submissions made by the petitioner? The petitioner argued that the suspension of their GST registration, which commenced on July 16, 2022, and remained unconcluded despite their submissions on September 16, 2022, and November 16, 2022, was illegal and arbitrary. They sought a direction for the Respondent No. 3 (State Tax Officer) to take a decision on the suspension within a time frame. The petitioner did not explicitly name any specific provisions of law or precedents in their argument as recorded in the judgment. The Respondent State did not object to the petitioner's prayer for a time-bound decision.
Sections Cited
None explicitly mentioned in the judgment text provided.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P (T) No. 6081 of 2022
New Coalfields Carriers, a partnership Firm, Bokaro through its Partner Girish Kothari
---
--- Petitioner Versus
State of Jharkhand through Commissioner of State Tax, Jharkhand
Deputy Commissioner of State Tax, Bokaro Circle, Bokaro
State Tax Officer, Bokaro Circle, Jharkhand Goods & Service Tax, Bokaro ---
--- Respondents --- CORAM: Hon’ble Mr. Justice Aparesh Kumar Singh
Hon’ble Mr. Justice Deepak Roshan ---
For the Petitioner: Mr. Kumar Vaibhav, Advocate For the Resp.-State: Mr. Rohan Kashyap, A.C to G.A-II --- 02 / 08.12.2022 Writ petition has been preferred with the following prayer (s). (a) For direction upon the Respondents to immediately and forthwith revoke the suspension of the GST registration of the petitioner (GSTIN No. 20AABFN7124R1Z6)), which is under suspension since 16.07.2022; (b) For direction upon the Respondents to produce the entire records pertaining to the proceedings for cancellation of registration of the petitioner initiated by the Respondents; (c) For a declaration that the prolonged suspension of the GST registration of the petitioner is illegal, arbitrary and bad in law;
Short case of the petitioner is that a show-cause notice was issued for cancellation of his GST registration being GSTIN No. 20AABFN7124R1Z6) (Annexure- 1) on 16.07.2022. It also mentioned that the registration shall remain suspended with effect from that date. A reply to the show-cause notice has been submitted on 16.09.2022 (Annexure-3). Petitioner has also submitted additional submission to the show-cause notice on 16.11.2022 (Annexure-4). He also made a request for restoration of his GST registration on 28.11.2022 (Annexure-5). However, proceedings remain unconcluded. No decision has been taken. Therefore, learned counsel for the petitioner confines his prayer for issuance of a direction upon the Respondent No. 3 to take a decision on the issue of suspension of GST registration of the petitioner within a time frame.
Learned counsel for the Respondent State does not have any objection to this prayer.
Having regard to the fact that the proceedings are pending before the Respondent No. 3 and avowedly, reply to the notice dated 16.07.2022 has been submitted by the petitioner with additional documents and submission, it would be in the fitness of things that an informed decision be taken by the State Tax Officer, Bokaro Circle, Jharkhand Goods & Service Tax, Bokaro (Respondent No. 3) within a reasonable time, preferably within three weeks from the date of receipt of a copy of this order. Let it be made clear that we have not gone into the merits of the case of the parties.
With the aforesaid observation and direction, writ petition stands disposed of.
(Aparesh Kumar Singh, J)
(Deepak Roshan, J) Ranjeet/
Reproduced from the public record of the Jharkhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.