Writ petition challenging cancellation of the petitioner's tax registration by a non-speaking order dated 11.03.2022. Relying on a co-ordinate Bench decision and a notification permitting late filing of returns, the court set aside the cancellation with liberty to comply with the notification.
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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.2568 of 2023
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Roy Electricals LLP, registered Limited Liability Partnership firm, through its partner namely Barun Ray, son of Late Sunil Ray, having its registered office at C/7, Lav Kush Tower Exhibition Road P.S. Gandhi Maidan, Town and District Patna.
... ... Petitioner/s
Versus
... ... Respondent/s
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Appearance : For the Petitioner/s : Mr. Amaresh Kumar Sinha, Advocate For the Respondent/s : Mr. Vivek Prasad ( GP 7 )
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CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASAD ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)
Date : 07-04-2023
The learned counsel for the petitioner is challenging the order of cancellation dated 11.03.2022 issued by the Joint Commissioner of State Tax, Patna North, as contained in Annexure-2 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.2568 of 2023 dt.07-04-2023 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 11.03.2022. 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)
Sunil/-
| AFR/NAFR | NAFR |
|---|---|
| CAV DATE | |
| Uploading Date | 10.04.2023 |
| Transmission Date |
1 issue framed by the court
Whether a non-speaking cancellation order of GST registration could be sustained when a subsequent notification permits affected persons to file returns by 30th June 2023.
Colour shows how this judgement treated each authority
Manoj Kumar Sah v. The State of Bihar & Anr.Relied on
CWJC No.18307 of 2022 dated 10.01.2023
Roy Electricals LLP through its partner Barun Ray
The State of Bihar through the Principal Secretary, Department of Taxation
The Principal Secretary, Department of Taxation, Government of Bihar
Additional Commissioner (Appeal) Eastern Division, State Taxation Department, Patna
Joint Commissioner of State Tax, Patna North
K. Vinod Chandran
Madhuresh Prasad
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
