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PREM MOTORS vs. STATE OF BIHAR & OTHERS
(Patna High Court)

Hon'ble Judges:

PARTHA SARTHY
Pet. Counsel
Bijay Kumar Gupta
Res. Counsel
Vivek Prasad

Petitioner / Applicant

PREM MOTORS
Respondent STATE OF BIHAR & OTHERS
Court Patna High Court
State

Bihar

Date Jan 10, 2023
Order No.

Civil Writ Jurisdiction Case No.18208 of 2022

Citation

2023(1) TAXREPLY 6873
Original Order
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ORDER

Petitioner has prayed for the following relief(s): - i) The Show cause Notice dated 05.01.2022 vide Reference No: ZA100122007062R (as contained in Annexure-1) in form of REG-31 issued by the Respondent No.-3 for Cancellation of GST Registration be quashed. ii) The Ex parte order For Cancellation of GST Registration dated 09.02.2022 Vide Reference No: ZA100222020032V (as contained in Annexure-2) in form of REG-19 passed by the Respondent No-3 Cancelling GST registration of the Petitioner without providing sufficient opportunity in violation of principles of natural justice be quashed. iii) 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 months which he is unable to furnish due to cancellation his GST Registration. Shri Bijay Kumar Gupta, learned counsel for the petitioner, states that petitioner is ready and willing to complete the formalities for re....

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