Vaibhav Gopal Construction Private Limited Vs Union of India (Patna High Court)
Patna High Court held that there is no reason to entertain the writ petition on the ground of testing the constitutional validity of section 29(2) of both Central Goods and Services Tax Act, 2017 and Bihar State Goods and Services Tax Act, 2017 since it is a mere after thought.
Facts- The petitioners herein, who were registered under the Central Goods and Services Tax Act, 2017 and the Bihar State Goods and Services Tax Act, 2017 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 u/s. 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 Article 21 of the Constitution of India.
Conclusion- Held that we find absolutely no reason to exercise our discretionary power to interfere with the orders passed; clearly within the boundaries of the statute. Neither do we find any reason to entertain the writ petition on the ground of testing the constitutional validity of Section 29(2); which we have found to be a mere after thought and a last-ditch effort, and we have further expressed our views on the validity of the said challenge raised based on the binding precedent of the Constitution Bench of the Hon’ble Supreme Court.
