|
Case Title |
M/S Al- Tayyebaat Foods Pvt. Ltd. Vs The State Of Bihar |
|
Court |
Patna High Court |
|
Honorable judges |
Justice Partha Sarthy |
|
Citation |
2022 (12) GSTPanacea 543 HC Patna Civil Writ Jurisdiction Case No.17199 of 2022 |
|
Judgement Date |
16-December-2022 |
The summary concerns the issuance of a writ or order to quash an order dated 22nd November 2022, which was issued through Memo No. 2048 dated 22nd November 2022 by the Additional Commissioner of State Tax (Appeals), Patna West Division, Patna. This particular order pertains to an application filed for the revocation of an order of cancellation in a case of appeal.
The petitioner seeks various reliefs through this petition:
(i) Firstly, they request the issuance of a writ or order to quash the order dated 22.11.2022, issued by the Additional Commissioner, State Tax (Appeals), Patna West Division, Patna. This order rejected the application filed for revocation of the cancellation order under Appeal Case No. GST/DN-38/2022-23.
(ii) Secondly, they seek a writ or order to quash the ex-parte order dated 28.08.2021, issued by the Joint Commissioner of State Tax, Danapur Circle, Patna. This order cancelled the petitioner’s GST registration without providing an opportunity to respond or a hearing.
(iii) Thirdly, they ask for a direction to restore the petitioner’s GST registration, which was cancelled by the ex-parte order mentioned above.
(iv) Additionally, they request a direction for the de-freezing or de-attaching of the petitioner’s bank account, which was attached by the respondents.
(v) They further seek a direction to restrain Respondent No. 3 from taking any coercive action for recovery of the demanded amount during the pendency of this writ petition.
(vi) Finally, they seek any other relief deemed appropriate based on the facts and circumstances of the case.
The petitioner contends that the Joint Commissioner of State Tax, Danapur Circle, Patna, cancelled their registration under Section 29 of the Bihar Goods and Services Tax Act, 2017, through an order dated 28.08.2021. Notably, no prior notice to show cause was issued, depriving the petitioner of the opportunity to respond. The petitioner includes the full extract of this order in their petition for reference.
The petitioner seeks recourse through a series of writs and orders in response to two significant events: the rejection of their application for the revocation of an order issued by the Additional Commissioner, State Tax (Appeals), Patna West Division, and the cancellation of their registration under the GST Act by the Joint Commissioner of State Tax, Danapur Circle, Patna.
Firstly, the petitioner challenges the rejection of their application for the revocation of an order issued by the Additional Commissioner, which denied their appeal for the reinstatement of their cancelled registration. This appeal was made in response to an order dated 22.11.2022. They assert that proper procedure was not followed in the rejection, and thus, seek the issuance of a writ or order to quash this decision.
Secondly, the petitioner contests the cancellation of their GST registration by the Joint Commissioner, which was executed via an ex-parte order dated 28.08.2021. They argue that this cancellation occurred without adequate opportunity for the petitioner to respond or be heard, as no show cause notice was issued beforehand. The petitioner believes this lack of due process renders the cancellation invalid and seeks a writ or order to quash this decision as well.
Furthermore, the petitioner demands the restoration of their GST registration and the unfreezing or de-attaching of their bank account, which was done by the Respondents in response to the cancellation of their registration. They also request a direction to restrain the Respondent No. 3 from taking coercive actions for recovery of any demanded amounts during the pendency of this case.
The petitioner emphasizes the gravity of the consequences resulting from these decisions, stressing that they are liable to both civil and penal consequences due to the cancellation of their registration. They argue that the lack of a proper explanation for the cancellation renders the order non-speaking and cryptic in nature.
In summary, the petitioner seeks various reliefs, including the quashing of the rejection of their revocation application, the cancellation of their registration, the restoration of their registration, the unfreezing of their bank account, and a restraint on coercive actions by the Respondents during the course of this legal challenge. They assert that the decisions made against them were unjust due to procedural irregularities and insufficient explanation, and thus, seek redress through the court.
The petitioner seeks various reliefs through this petition:
1.Quashing of Order by Additional Commissioner: The petitioner requests the issuance of a writ or order to quash the order dated 22.11.2022, whereby the Additional Commissioner, State Tax (Appeals), Patna West Division, rejected the application for revocation of the order of cancellation of the petitioner’s registration under Appeal Case No. GST/DN-38/2022-23.
2.Quashing of Ex-parte Order by Joint Commissioner: The petitioner also seeks a writ or order to quash the ex-parte order dated 28.08.2021, issued by the Joint Commissioner of State Tax, Danapur Circle, Patna, which cancelled the petitioner’s GST registration without providing an opportunity to respond.
3.Direction to Restore Registration: Additionally, the petitioner requests a direction to restore the GST registration that was cancelled by the ex-parte order.
4.Direction to De-freeze Bank Account: The petitioner seeks a direction for the respondents to de-freeze or de-attach the bank account of the petitioner company, which was attached by the authorities.
5.Direction to Restrain Coercive Action: Furthermore, the petitioner requests a direction restraining Respondent No. 3 from taking any coercive action for recovery of the demanded amount during the pendency of the petition.
6.Grant of Other Relief as Appropriate: Lastly, the petitioner requests any other relief deemed appropriate in the circumstances of the case.
The petitioner contests the cancellation of registration, highlighting that the order was issued without providing a notice to show cause or an opportunity to respond. The order is criticized for lacking specificity and violating principles of natural justice. The petitioner argues that the authorities should have considered the circumstances, particularly the challenges posed by the Covid-19 pandemic, and granted a condonation of delay.
The petition concludes by seeking the quashing of the order dated 28/08/2021 and restoration of the petitioner’s registration. Additionally, it requests the Commissioner, Department of State Taxes, Government of Bihar, Patna, to finalize the petitioner’s assessment and/or pass appropriate orders in accordance with the law.
Download PDF:
For Reference Vist:
Read Another Case Law:
GST Case Law: