Dismissed

M/s Zaika Inn v. The State of Bihar

Patna HC1 Apr 2024CWJC/5109/2024

Case brief

AI extract

What is this about?

The Patna High Court dismissed a writ petition seeking relief against the cancellation of GST registration. The court held that the petitioner failed to diligently avail the statutory appeal remedy within the limitation period. Furthermore, the petitioner ignored an available amnesty scheme to restore registration. Lacking alternate remedies and showing indolence, the court declined to invoke its

What did the court decide?

Writ petition dismissed; no relief granted to quash the cancelled registration.

M/s Zaika Inn Vs The State of Bihar — GST and Indirect Tax | Patna HC (2024)

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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.5109 of 2024

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======================================================

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M/s Zaika Inn having its Place of Business at Sahebganj, Chapra, DistrictSaran through its Proprietor Navin Kumar, Aged about 42 years, Gender Male, Son of Birendra Prasad, Resident of C/o- Radha Raman Prasad, Bhagwan Bazar, Thana Road, Chapra, P.S.- Chapra, District- Saran.

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... ... Petitioner/s

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Versus

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The State of Bihar through the Commissioner, Department of State Taxes, Government of Bihar, Patna.

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The Additional Commissioner of State Tax (Appeal), Saran Division, Chapra.

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The Joint Commissioner, State Tax, Saran Circle, District- Saran.

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... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Alok Kumar, Advocate For the Respondent/s : Mr. Vikash Kumar, Standing Counsel (11) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

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Date : 01-04-2024

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The petitioner is aggrieved with the cancellation

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of registration by Annexure-1 order passed on 21.04.2023.

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Admittedly, there is an appellate remedy which the petitioner availed with delay.

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Section 107 of the Bihar Goods and Services Tax Act, 2017 (“BGST Act” hereafter) permits an appeal to be filed within three months and also apply for delay condonation with satisfactory reasons within a further

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Patna High Court CWJC No.5109 of 2024 dt.01-04-2024 2/3

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period of one month. Here, the order impugned in the appeal was dated 21.04.2023. An appeal was to be filed on or before 19.07.2023 and if necessary with a delay condonation application within one month thereafter. The appeal is said to have been filed only on 30.09.2023, after the limitation period expired.

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In the above circumstances, we find no reason to invoke the extraordinary jurisdiction under Article 226, especially since it is not a measure to be employed where there are alternate remedies available and the assessee has not been diligent in availing such alternate remedies within the stipulated time. The law favours the diligent and not the indolent.

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Further, the Government had come out with an Amnesty Scheme by Circular No. 3 of 2023, by which the registered dealers, whose registrations were cancelled were permitted to restore their registration on payment of all dues between 31.03.2023 to 31.08.2023. The petitioner did not avail of such remedy also.

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The petitioner does not have any case that the show-cause notice was not received by him. Further, it is

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Patna High Court CWJC No.5109 of 2024 dt.01-04-2024 3/3

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also pertinent that in the show-cause notice for cancellation of registration it is noticed that the petitioner has not filed

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reply to the show cause notice.

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The writ petition would stand dismissed.

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(K. Vinod Chandran, CJ)

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(Harish Kumar, J)

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Aditya/-

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AFR/NAFR	NAFR
CAV DATE
Uploading Date	02.04.2024.
Transmission Date

M/s Zaika Inn v. The State of Bihar

Case brief

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M/s Zaika Inn v. The State of Bihar

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