Case Law Details
Best Bricks Vs Union of India (Patna High Court)
Vide order dated 19.12.2019, the Joint Commissioner of State Taxes, Purnea, has cancelled the petitioner’s registration under the provision of Section 29 of the Bihar Goods and Services Tax Act, 2017.
Not only the order is nonspeaking, but cryptic in nature and the reason of cancellation not decipherable therefrom. Principles of natural justice stand violated and the order needs to be quashed as it entails penal and pecuniary consequences.
Record, as made available, reveals that the petitioner had applied for registration which request was favourably considered by the authorities under the Act with a specific registration number allotted to the petitioner. Since the year 2017, petitioner has been regularly filing its return and depositing all dues. All this was done through the petitioner’s Tax Consultant who was professionally engaged to undertake such task. Unfortunately, information of the returns for certain period not being uploaded, due to sudden Covid-19 Pandemic and the cause was totally beyond the petitioner’s reach.
Hence, for all the aforesaid reasons, the order dated 19.12.2019 passed by the respondent no.2, namely the Joint Commissioner of State Taxes, Purnea Circle, Purnea is quashed with the petitioner’s registration restored, with a further direction to the authority concerned to finalize the petitioner’s assessment and/or pass appropriate orders, in accordance with law.
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