M/S Recro Furniture Private Limited vs. The State Of Bihar

Facts

M/s RECRO FURNITURE PRIVATE LIMITED (the petitioner) filed a writ petition before the Patna High Court challenging the cancellation of its GST registration. The cancellation order was passed by the Additional Commissioner of State Tax, Kadam Kuan, Patna (respondent number 2) on 05.08.2023. The petitioner also sought to quash subsequent orders dated 31.10.2023 by respondent number 2 and 31.01.2024 by respondent number 3 (Joint Commissioner of State Taxes, East Commissionary Patna). The petitioner sought restoration of its GST registration. The amount in dispute is not stated. The procedural history involves the initial cancellation order and subsequent appellate/revisional orders.

Held

The Court granted liberty to the petitioner to challenge the order dated 31.01.2024, passed by the Additional Commissioner (Appeal), Patna East Division, Patna, by approaching the learned Tribunal under Section 112 of the Bihar Goods and Services Tax Act, 2017. Consequently, the present writ petition was disposed of as withdrawn with liberty granted. The Court did not decide on the merits of the cancellation order or the subsequent orders, as the petitioner was permitted to pursue the statutory appellate remedy. The specific findings on the legality of the cancellation or the subsequent orders, and the reasoning behind them, are not recorded as the petition was disposed of on procedural grounds.

Key Issues

1. Whether the GST registration of the petitioner was cancelled without any basis, thus warranting a writ of certiorari to quash the cancellation order dated 05.08.2023 passed by the Additional Commissioner of State Tax, Kadam Kuan, Patna? 2. Whether the subsequent orders dated 31.10.2023 and 31.01.2024 are liable to be set aside by a writ of certiorari? 3. Whether a writ of mandamus should be issued directing the respondents to forthwith restore the GST registration of the petitioner? Petitioner's Contention: The petitioner argued that its GST registration was cancelled without any basis and sought restoration. The petitioner relied on the reliefs sought in the writ petition, which included quashing the cancellation order and subsequent orders, and directing restoration of registration. Revenue's Contention: The judgment does not record any specific arguments made by the respondents (State of Bihar through the Commissioner of State Taxes and other tax authorities).