The petitioner challenged the cancellation of its GST registration, arguing non-receipt of notice and non-existence of taxable income. The Court dismissed the writ petition, holding that the petitioner failed to avail statutory appellate remedies or the amnesty scheme and filed no nil returns.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.9265 of 2024
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M/S The Association of Otolaryngologists of Bihar having its principal place of business at 3rd floor, building no.- V493, Janaki Ent Hospital and Maternity Centre, P.O.- Lohiyanagar, P.S.- Patrakar Nagar, Kankarbagh, Patna, Bihar, through its treasurer Mr. Sanjeev Kumar aged about 52 years, male Son of Surendra Kumar, Resident of House No. V-493, Sachivalaya Colony, South of Kenderiya Vidyalaya Kankarbagh, Patna, Bihar- 800020.
... ... Petitioner/s
Versus
... ... Respondent/s
====================================================== Appearance : For the Petitioner/s : Mr.Navin Kumar Singh, Advocate Mr.Navin Kumar Singh, Advocate For the Respondent/s : Dr. K.N.Singh, ASG Mr. Anshuman Singh, Sr. SC, CGST & CX
====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY
ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)
Date : 15-07-2024
The petitioner is before this Court challenging the cancellation of registration dated 18.10.2022 at Annexure-P/3. A notice was issued as per Annexure-P/2, which it is contended was
Patna High Court CWJC No.9265 of 2024 dt.15-07-2024 2/3
not received. An appeal is provided from Annexure-P/3, which was not availed of. 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.
Patna High Court CWJC No.9265 of 2024 dt.15-07-2024 3/3
diligent and not the indolent. We dismiss the writ petition; declining exercise of discretion.
(K. Vinod Chandran, CJ)
( Partha Sarthy, J)
Anushka/-
| AFR/NAFR | NAFR |
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| CAV DATE | |
| Uploading Date | 16.07.2024 |
| Transmission Date |
3 issues framed by the court
Whether the writ petition challenging GST registration cancellation is maintainable when the petitioner did not avail statutory appeals.
Whether the petitioner is entitled to restore registration under the Amnesty Scheme when they failed to file nil returns and pay dues.
Whether the High Court should exercise discretion to grant extraordinary relief despite failure to use statutory remedies.
2 provisions across 2 enactments
M/S The Association of Otolaryngologists of Bihar
The Principal Commissioner, CGST and CX
The Superintendent, CGST and CX, Patna (Central) Division
The Honourable the Chief Justice
Mr. Justice Partha Sarthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
