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Manoj Kumar Sah vs. The State of Bihar
(Patna High Court)

Hon'ble Judges:

PARTHA SARTHY
Pet. Counsel
Archana Sinha
Archana Shahi
Res. Counsel
Vivek Prasad

Petitioner / Applicant

Manoj Kumar Sah
Respondent The State of Bihar
Court Patna High Court
State

Bihar

Date Jan 10, 2023
Order No.

Civil Writ Jurisdiction Case No.18307 of 2022

Citation

2023(1) TAXREPLY 6871
Original Order
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ORDER

Petitioner has prayed for the following relief(s): “a) For directing the respondents to restore the GST registration of the petitioner with immediate effect as the petitioner is ready to furnish the returns of earlier years within 1 months of the order of this Hon'ble Court. b) For any other consequential relief or reliefs for which the petitioner is found entitled during course of hearing of this writ petition.” Vide order dated 12.09.2019 (Page 8 to the brief), the Joint Commissioner of State Tax, Madhubani, has cancelled the petitioner’s registration under the provision of Section 29 of the Bihar Goods and Services Tax Act, 2017. The order is extracted in toto as under:- It cannot be disputed that with the passing of the said order, petitioner is liable to both civil and penal consequences.To say the least, the authority ought to have at least referred to the contents of the show cause and the response thereto, which was not done....

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