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MEDICANA vs. UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

P. B. BAJANTHRI
S. B. PD. SINGH
Pet. Counsel
Bijay Kumar Gupta
Manish Kumar
Res. Counsel
K. N. Sinha
Anshuman Singh
Vivek Prasad

Petitioner / Applicant

MEDICANA

Respondent UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date May 2, 2025
Order No.

Civil Writ Jurisdiction Case No. 203 of 2025

Citation

2025(5) TAXREPLY 13391
Original Order
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ORDER

JUDGMENT ( Per : HONOURABLE MR. JUSTICE P. B. BAJANTHRI ) In the instant petition petitioner has prayed for the following reliefs : - “(i) the Show Cause Notice dated 13.11.2023 vide Reference No: ZA101123031229A (as contained in Annexure-P1) in form of REG-17/31 issued by the Respondent No.-5 for Cancellation of GST Registration be quashed. (ii) The Ex parte order For Cancellation of GST Registration dated 15.12.2023 vide Reference No: ZA1012230354472 (as contained in Annexure-P2) passed by the Respondent No-5 Cancelling GST registration of the Petitioner by nonspeaking order stating “ This has reference to show cause notice issued dated 13/11/2023. The effective date of cancellation of your registration is 13/11/2023 and without providing sufficient opportunity of hearing in violation of principles of natural justice be quashed. (iii) For directing the Respondents to restore the GST Registration of the Petitioner with immediate effects as the Petiti....

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