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SINGODWALA WAREHOUSING AND LOGISTICS PVT. LTD. vs. THE STATE OF BIHAR & OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
NANI TAGIA
Pet. Counsel
Sachin Kumar
Abhishek Kumar Pandey
Res. Counsel
Vikash Kumar

Petitioner / Applicant

SINGODWALA WAREHOUSING AND LOGISTICS PVT. LTD.

Respondent THE STATE OF BIHAR & OTHERS
Court Patna High Court
State

Bihar

Date Dec 4, 2024
Order No.

Civil Writ Jurisdiction Case No. 4030 of 2024

Citation

2024(12) TAXREPLY 11781
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ORDER

ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) The petitioner, an assessee under the Bihar Goods and Services Tax Act, 2017 (for short ‘BGST Act’), is aggrieved with the cancellation of registration, for reason of his business being found non-existent. 2. On facts, it is to be noticed that by Annexure-P/1 dated 09.07.2023, a show-cause notice was issued for cancellation of registration, since the premises were found non-existent during field verification. Annexure-P/2 dated 27.07.2023 is the order for cancellation of registration. The petitioner filed an application for revocation, which was declined by Annexure-P/4 dated 23.09.2023. Annexure-P/5 indicates the assessment order for the years 2020-21, 2021-22 and 2022-23 along with the demands raised. 3. The petitioner submits that the entire amounts demanded have been paid up. The petitioner then approached the Appellate Authority against the order of cancellation of registration, the order in which is ....

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