M/S RAUNAK ENTERPRISES v. The State of Bihar
Case at a glance
- Bench
- MOHIT KUMAR SHAH, RAJ KUMAR
Outcome
Disposed of
The writ petition stands disposed of
Provisions considered
Key paragraphs
- Para 33. The writ petition stands disposed of. (Mohit Kumar Shah, J) (Raj Kumar, J) S.Sb/- U
Judgment
====================================================== Appearance : For the Petitioner/s For the Respondent/s ====================================================== CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH HONOURABLE MR. JUSTICE RAJ KUMAR Mr.Alok Kumar, Advocate Government Pleader (7) : : ORAL ORDER (Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH) 2 01-07-2026 The present writ petition has been filed seeking the following reliefs:-
1. ) For issuance of appropriate writ or order for ⅰ quashing of order dated 12.09.2023 issued vide Reference No. ZA100923023809L dated 12.09.2023 by the Joint Commissioner, State Tax, Motihari, East Champaran whereby the GST Registration has been cancelled stating that during field visit the declared place of business was found non-existent; (ii) For issuance of appropriate writ or order for quashing of order dated 21.05.2025 issued vide Reference No. ZD100525016834P dated 21.05.2025 by Patna High Court CWJC No.13816 of 2025(2) dt.01-07-2026 the Respondent No. 2, the Additional Commissioner (Appeals-1), for Muzaffarpur whereby the application revocation has been rejected on the ground of delay in submission of appeal; (iii) For a direction to the Respondent No. 3 to restore the registration granted under GST Act, 2017 of the petitioner whereby the registration of the petitioner was cancelled without considering the reply filed by the petitioner; (iv) For further issuance of a direction restraining the Respondent No. 3 from taking any coercive action for recovery of the amount in demand during pendency of the present writ petition.
At the outset, the Ld. Counsel for the petitioner seeks liberty on behalf of the petitioner to challenge the order dated
21.05.2025 passed by the Ld. Additional Commissioner of State Tax (Appeals), Tirhut Division, Muzaffarpur, by approaching the learned Tribunal under Section 112 of the Bihar Goods and Services Tax Act, 2017. Liberty, so sought, is granted.
Operative part
The writ petition stands disposed of. (Mohit Kumar Shah, J) (Raj Kumar, J) S.Sb/- U
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: The writ petition stands disposed of
Which statutory provisions did this judgment involve?
Bihar Goods and Services Tax Act, 2017 — s. 112.
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.