The High Court set aside a non-speaking order cancelling GST registration dated 12.07.2022, relying on a co-ordinate bench decision, and granted liberty to the petitioner to comply with a subsequent vacation notification.
Impugned order of cancellation dated 12.07.2022 set aside with liberty to comply with Notification No.03/2023 dated 31.03.2023.
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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.2025 of 2023
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Mohammad Ezaz, son of Mohammad Umer, Resident of 45, Opp. Phulwari Kothi, Sabzi Bagh, Bankipore, P.S. Pirbahore, District Patna- 800004.
... ... Petitioner/s
... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Alok Kumar, Advocate Mr. Arjun Kumar, Advocate For the Respondent/s : Mr. Vivek Prasad (GP- 7) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASAD ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)
Date : 11-04-2023
The learned counsel for the petitioner is challenging the order of cancellation dated 12.07.2022 issued by the Superintendent of State Tax, Patna Central, GST Range, Kankarbagh, Patna, as contained in Annexure-1 to the writ petition.
The learned counsel for the petitioner would rely on a decision of a co-ordinate Bench of this Court dated 10.01.2023 passed in CWJC No.18307 of 2022 titled as Manoj Kumar Sah v. The State of Bihar & Anr. and points out that the present
Patna High Court CWJC No.2025 of 2023 dt.11-04-2023 2/2
impugned order is also a non-speaking order, as has been noticed in that judgment.
Learned State counsel points out that there is a Notification bearing No.03/2023 dated 31st March, 2023, wherein relief has been granted to the persons, who have not filed their returns, to file it on or before 30th June, 2023 if the cancellation of registration is prior to 31st December, 2022.
In the present case, the impugned order is dated 12.07.2022. In such circumstances, we set aside the impugned order, with liberty to the petitioner to comply with the Notification in its letter and spirit.
The writ petition stands allowed with the liberty aforesaid.
(K. Vinod Chandran, CJ)
(Madhuresh Prasad, J)
P.K.P./Anushka
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1 issue framed by the court
Whether the impugned order of cancellation of GST registration, being a non-speaking order, should be set aside in favour of an applicant who has been granted a later notification allowing return fili
Colour shows how this judgement treated each authority
Manoj Kumar Sah v. The State of Bihar & Anr.Relied on¶12
CWJC No.18307 of 2022 titled as Manoj Kumar Sah v. The State of Bihar & Anr. dt.10.01.2023
Mohammad Ezaz
State of Bihar through the Commissioner, Department of State Taxes
Superintendent, State Tax, Patna Central, GST Range
Joint Commissioner, State Tax, Gandhi Maidan Circle
Vinod Chandran
Madhuresh Prasad
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
