Petitioner has prayed for the following relief(s):-

(i)   For   quashing   the   Memo   No.   1646   dt. 03.09.2022 passed by the Respondent Additional Commissioner, State

Taxes (Appeal), Patna West Division, Patna whereby the Appeal bearing No GST /PS-59 /22-23 has been dismissed at the  Admission stage itself on the ground of delay without considering the same on merit

(ii) For quashing the order dt. 15.02.2022 issued vide Reference No. ZA100222032217F passed by the Joint Commissioner of State Taxes, Patna South   Circle,   Patna   whereby   the   GST Registration   of   the   Petitioner   bearing GSTIN/UIN:   10DCGPS7476K1Z4   was cancelled without assigning any reasons thereof and without giving any proper opportunity for filing reply and personal hearing

(iii) For direction upon Respondent No. 4 to revoke   the   order   of   cancellation   of   GST Registration of the Petitioner in order to enable the petitioner to file its return and to amend the place of business as the business was closed due to   serious   illness   of   the   petitioner   due   to COVID-19 and to grant such other relief(s) to which the Petitioner is entitled in the facts and circumstances of the case.

Vide order dated 15.02.2022 (Page 20 to the brief), the   Joint   Commissioner   of   State  Taxes,   Patna   South,   has cancelled the petitioner’s registration under the provision of Section 29 of the Bihar Goods and Services Tax Act, 2017. The order is extracted in toto as under:-
 

                                                                                                            ” Reference Number: ZA100222032217F      

                                                                                                                                                                              Date: 15-02-2022

It cannot be disputed that with the passing of the said   order,   petitioner   is   liable   to   both   civil   and   penal consequences. To say the least, the authority ought to have atleast referred to the contents of the show cause and the response  thereto, which was not done. 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 and since then petitioner has been regularly filing its return and depositing all dues. Unfortunately, information of the returns for certain period not being uploaded, due to illness of Covid-19 Pandemic and the cause was totally beyond the petitioner’s reach.

Hence, for all the aforesaid reasons, order dated 03.09.2022 (Page 21 of the brief) passed by the Respondent No. 3 namely the Additional Commissioner of State Taxes (Appeal), Patna West Division, Patna and order dated 15.02.2022 (Page 20 to the brief) passed by the Respondent No. 4, namely, the Joint Commissioner of State Taxes, Patna South are quashed and set aside with the petitioner’s registration restored. The matter is remanded to the Respondent No. 4, namely, the Joint Commissioner of State Taxes, Patna South Circle, Patna for consideration afresh.

We reiterate that issue of delay in filing the returns shall remain closed and not raised again as is stated by Sri Vivek Prasad, learned GP-7, appearing for the respondents.

The writ petition stands allowed in the above terms. Interlocutory Application, if any, shall stand disposed of