M/S. Nourangi Paints vs. The Union Of INDIA
Held
The Court granted the petitioner liberty to challenge the appellate order dated 17.03.2026, passed by the Additional Commissioner (Appeals), by availing the remedy provided under Section 112 of the Central Goods and Services Tax Act, 2017. Consequently, the writ petition was disposed of. The Court did not decide on the merits of the cancellation of GST registration or the appellate order's validity, as the petitioner chose to pursue the statutory remedy.
Facts
The petitioner, M/s. Nourangi Paints, filed a writ petition challenging an Order-in-Appeal dated 17.03.2026, passed by the Additional Commissioner (Appeal), which rejected their appeal on grounds of limitation. This appeal was against an ex-parte order dated 17.03.2025, issued by the Superintendent, CGST & CX, cancelling the petitioner's GST registration suo-moto due to non-filing of GST returns for six continuous months. The petitioner also challenged the Show Cause Notice dated 12.02.2025, issued for this cancellation. The petitioner sought quashing of these orders and revocation of their GST registration, asserting compliance with statutory requirements and discharge of tax liabilities. Alternatively, they sought liberty to apply for fresh GST registration.
Key Issues
1. Whether the Order-in-Appeal dated 17.03.2026, rejecting the petitioner's appeal on grounds of limitation, is sustainable in law, particularly concerning the cancellation of GST registration under Rule 22(1) of the CGST Rules, 2017? Petitioner's arguments: The petitioner contended that the cancellation of their GST registration was arbitrary and unjust, as they had complied with all statutory requirements, including filing requisite returns and discharging tax liabilities with late fees. They sought quashing of the cancellation order and the appellate order. They also sought an alternative remedy of applying for fresh GST registration. Revenue's arguments: The judgment does not record any specific arguments made by the revenue or state respondents.
Sections Cited
Section 112, Rule 22(1)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.8008 of 2026 CNR No. BRHC010410232026 ====================================================== M/s. Nourangi Paints having its office at 6H/8A, House of Aarchana, W/o Ravindra Kumar Choudhary, Bhootnath Road, Patna, Bihar- 800026 through its Proprietor Neelam Mishra (Female), Aged about 49 Years, W/o Rakesh Mishra, Gandhi Nagar, Near Shiv Shakti Mandir, Kankarbagh, Sampatchak, P.S.- Agam Kuan, District- Patna, Bihar- 800026. ... ... Petitioner/s Versus
The Union of India through the Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi- 110001. 2. The Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi- 110001. 3. The Principal Commissioner, Central GST and Central Excise, Patna- I, Patna, Bihar.
The Additional Commissioner (Appeal), Office of the Commissioner (Appeal) of Customs, CGST and CX, 2nd Floor, C.R. Building (Annexe), Bir Chand Patel Path, Patna, Bihar.
The Superintendent, CGST and CX Kankarbagh Range, Patna Central Division, Patna, Bihar.
The Joint Commissioner, CGST and CX Kankarbagh Range, Patna Central Division, Patna, Bihar. ... ...
The judgment continues below.
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