M/S Abhimanu Paswan (A Sole Proprietorship Firm),versusThe Union of India,

                      IN THE HIGH COURT OF JUDICATURE AT PATNA
                                Civil Writ Jurisdiction Case No.10920 of 2025
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                 M/S Abhimanu Paswan (A Sole Proprietorship Firm), having its Registered
                 Office at Rajendra Gram, Dumariya, P.O.-Chandpur, P.S.-Kursaila, District-
                 Katihar, through its Sole Proprietor Mr. Abhimanu Paswan @ Mr. Abhimanyu
                 Paswan, aged about 45 Years, S/o Basudeo Paswan

                                                                              ... ... Petitioner/s
                                                   Versus
           1.    The Union of India, through the Secretary, Ministry of Finance, Department
                 of Revenue, having its Office at Room No.46, North Block, P.O. and P.S.
                 North Block, New Delhi-110001.
           2.    The Commissioner, Central GST and Central Excise, Patna-II
           3.    The State of Bihar through Commissioner, BGST, Kar Bhawan, Patna.
           4.    The Joint Commissioner of State Tax, katihar Circle, District-Katihar.
           5.    The Assistant Commissioner of State Tax, Katihar Circle, District-Katihar.
           6.    The Additional Commissioner (Appeal), Office of the Additional
                 Commisioner (Appeal), Purnea Division, Purnea.

                                                           ... ... Respondent/s
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                 Appearance :
                 For the Petitioner/s           :        Mr.Anurag Saurav, Adv.
                                                         Mr. Abhishek Kumar, Adv.
                                                         Mr. Ankesh Bibhu, Adv.
                 For the Respondents No. 1 & 2 :         Mr. Amit Pandey, Sr. SC, CGST & CX
                                                         Ms. Ruchi Mandal, Jr. SC
                                                         Mrs. Asmita Sinha, Adv.
                 For the State                  :        Mr. SC-11
                                                         Mr. Rabis Kumar, Adv.
                 ======================================================
                 CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
                         and
                         HONOURABLE MR. JUSTICE RAJ KUMAR
                                       ORAL ORDER

                 (Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)

4   01-07-2026              The present writ petition has been filed seeking the

                   following reliefs:-

                            “1(i).      For   issuance    of   writ    in   the   nature      of
                            writ/order/direction for setting aside order dated
                            31.07.2024, passed by Joint Commissioner Appeal in
                            Appeal Case No. (ARN): AD1007240060310, whereby
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                  and where under the Appellate authority dismissed the
                  appeal filed by the petitioner on the ground of limitation.
                  (ii). For issuance of an appropriate writ/ order/ direction
                  for    setting     aside       order    bearing   reference   no.
                  ZA101019009242B Dated: 10.10.2019, passed by Joint
                  Commissioner of State Tax, Katihar Circle, Katihar,
                  whereby and whereunder respondent authorities passed
                  an ex-parte order dated 06.09.2019, without providing an
                  opportunity of hearing, Cancelled the GST Registration
                  of the petitioner, whereas there is no pending tax amount
                  against the petitioner and impugned order does not state
                  about the reason for cancellation of Registration and the
                  said order is a non speaking order passed in cryptic
                  manner.
                  (iii). For issuance of writ in the nature of Mandamus
                  directing the respondent authority to restore the GST
                  Registration of the Petitioner after revocation of
                  cancellation of registration with immediate effect, as the
                  petitioner had already furnished the pending returns of
                  previous years and further undertake to filed any
                  Pending Return or make payment of any pending tax, if
                  any, assessed by respondent authority within Fifteen
                  Days from the date of the Order of this Hon'ble Court.”
          2.      At the outset, the learned counsel for the petitioner seeks

          liberty on behalf of the petitioner to challenge the order dated

          31.7.2024, passed by the Additional Commissioner (Appeal),

          State Tax, Purnea Division, Purnea by availing the remedy provided

          for under Section 112 of the Bihar Goods and Services Tax Act,
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                   2017. Liberty, so sought, is granted.

                   3.      Accordingly, the present writ petition stands disposed of.


                                          (Mohit Kumar Shah, J)


                                                ( Raj Kumar, J)

Ajay/-

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