✦ Patna High Court

Rajesh Kumar Jha v. The State of Bihar through Commissioner of State GST, new secretariat, Patna

CIVIL WRIT JURISDICTION CASE No. 279 of 2023SANJAY KAROL, PARTHA SARTHY

Case at a glance

Outcome

Disposed of

Petition is disposed of in the aforesaid terms

Provisions considered

Judgment

2.

The State of Bihar through Commissioner of State GST, new secretariat, Patna. The Joint Commissioner of State Tax, Madhubani, Bihar. ... ... Respondent/s : :

Operative part

Mrs. Archana Sinha @ Archana Shahi, Advocate Mr.Vikash Kumar ( SC 11 ) ====================================================== Appearance : For the Petitioner/s For the Respondent/s ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) (The proceedings of the Court are being conducted by Hon’ble the Chief Justice/ Hon’ble Judges through Video Conferencing from their residential offices/residences. Also, the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/offices.) Date : 20-01-2023 Petitioner has prayed for the following relief(s):- a) For Directing the respondents to restore the GST registration of the petitioner with immediate effect as the petitioner is ready to furnish the returns of earlier years within 1 months of the order of this Hon’ble court. b) For any other consequential relief or reliefs for which the petitioner is found entitled during course of hearing of this writ petition. Smt. Archana Sinha @ Archana Shahi, learned counsel for the petitioner, states that petitioner is ready and Patna High Court CWJC No.279 of 2023 dt.20-01-2023 willing to complete the formalities for restoration of the registration as a dealer under Goods and Service Tax Act, 2017. Let the petitioner file such an application before the competent authority. Upon receipt thereof, the competent authority shall immediately, and not later than four weeks thereafter, pass appropriate orders in accordance with law. Petitioner undertakes to pay all dues/taxes within a period of four weeks from the date of such decision. Needless to add, the issue of limitation shall not be allowed to come in the way of consideration on merits of such an application. Petition is disposed of in the aforesaid terms. Interlocutory Application(s), if any, shall stand disposed of. (Sanjay Karol, CJ) ( Partha Sarthy, J) Rajiv/-K.C. Jha AFR/NAFR CAV DATE Uploading Date Transmission Date

Questions this judgment answers

What did the Court decide in this case?

The Court recorded the following disposition: Petition is disposed of in the aforesaid terms

Which statutory provisions did this judgment involve?

Goods and Service Tax Act, 2017.

Precedent status how later indexed judgments have treated this case

No known negative treatment found in the Courts & Cases corpus.

This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.

Why is this linked?

This is the original judgment text, reproduced from the public court record. Always verify it against the official record before relying on it in a filing — check it on Patna High Court or eCourts case status (search case no. CIVIL WRIT JURISDICTION CASE No. 279 of 2023). ← Search more judgments