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VAIBHAV GOPAL CONSTRUCTION PRIVATE LIMITED vs. THE UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
PARTHA SARTHY
Pet. Counsel
Sanjeev Kumar
Res. Counsel
K.n. Singh
Anshuman Singh
Devansh Shankar Singh

Petitioner / Applicant

VAIBHAV GOPAL CONSTRUCTION PRIVATE LIMITED
Respondent THE UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date Aug 29, 2024
Order No.

Civil Writ Jurisdiction Case No. 11874 of 2024 with Civil Writ Jurisdiction Case No. 11941 of 2024

Citation

2024(8) TAXREPLY 10986
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ORDER

(In Civil Writ Jurisdiction Case No. 11941 of 2024) For the Petitioner/s : Mr. Pramod Kumar Yadav, Advocate For the Respondent/s : Dr. K.N. Singh, ASG ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) The petitioners herein, who were registered under the Central Goods and Services Tax Act, 2017 (‘CGST ACT’ for brevity) and the Bihar State Goods and Services Tax Act, 2017 (for brevity ‘BGST Act’) are aggrieved with the cancellation of their registration and the dismissal of an appeal filed; which appeal was delayed; in both cases by three years. The petitioners have also raised a contention against the cancellation of registration as is provided under Section 29 (2) of both the enactments. The petitioners’ contention is that this would run counter to the fundamental right of the petitioners to carry on any trade, occupation, or business under Article 19 (1) (g) of the Constitution of India and the fundamental right to livelihood under....

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