Patna High Court
Vinay KumarversusThe Union of India
- Decided
- Disposal
- DISPOSED
Holding
Since the petitioner’s GST registration had been restored, the writ petition was disposed of.
Summary
Vinay Kumar filed a writ petition in the Patna High Court challenging two orders issued by the Superintendent, Central Excise (GST), which rejected his application for revocation of a cancellation and subsequently cancelled his GST registration under the GST Act, 2017. He sought quashing of the orders, restoration of his registration, and a restraining direction against any coercive recovery action. The Union of India, represented by the Additional Solicitor General, submitted that the petitioner’s GST registration had already been restored. The Court, noting the restoration, found no further relief was required. Consequently, the writ petition was disposed of without further orders.
Issues considered
- Whether the order dated 28.10.2024 rejecting the revocation application can be quashed
- Whether the order dated 07.01.2025 cancelling the GST registration can be set aside
- Whether the petitioner is entitled to restoration of the GST registration
- Whether a restraining direction against coercive recovery action is warranted
Legislation cited
Subjects
- GST registration
- Cancellation
- Quashing order
- Writ petition
- Tax law
- Restoration
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.11993 of 2025
======================================================
Vinay Kumar, Gender – Male, Son of Shrarvan Prasad Singh, Resident of
Village Nadwan, P.S. Nadwan, District Patna, having its place of business at
201, Shyam Kishor Apartment, Frazer Road, P.S. Kotwali, District Patna.
... ... Petitioner/s
Versus
1. The Union of India through the Commissioner, Central Excise (GST),
Government of India, Patna.
2. The Superintendent, Central Excise (GST), Kotwali Range, Patna.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Chinmay Harsh Kaur, Advocate
Mr. Shubhankar Prabhakar, Advocate
For the Respondent/s : Dr. K.N. Singh, ASG
Mr. Amit Pandey, Sr. SC, CGST & CX
======================================================
CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
and
HONOURABLE MR. JUSTICE ARUN KUMAR JHA
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)
3 13-05-2026 The present writ petition has been filed seeking the
following reliefs:-
“(i) For issuance of appropriate writ or
order for quashing of order dated 28.10.2024 issued
vide Reference No. ZA1012240066752 dated
04.12.2024 by the Superintendent, Central Excise
(GST), Kotwali Range, Patna whereby the application
filed for Revocation or order of cancellation has been
rejected.
(ii) For issuance of appropriate writ or
order for quashing of order dated 07.01.2025 issued
vide Reference No. ZA100125013023P dated
07.01.2025 by the Respondent Superintendent, Central
Excise (GST), Kotwali Range, Patna whereby the
Patna High Court CWJC No.11993 of 2025(3) dt.13-05-2026
2/2
registration granted under GST Act was cancelled.
(iii) For a direction to the Respondent No. 2
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. 2 from taking any
coercive action for recovery of the amount in demand
during pendency of the present writ petition;
(v) For grant of any other relief or reliefs to
which the petitioner is entitled in the facts and
circumstances of the case.”
2. At the outset, Dr. K.N. Singh, the learned
Additional Solicitor General appearing for the Union of India as
also the learned counsel appearing for the petitioner jointly
submit that the registration granted under the GST Act to the
petitioner has stood restored. In such view of the matter, it is
submitted by the learned counsel for the petitioner that the
present writ petition be disposed of.
3. Accordingly, the present writ petition stands
disposed of.
(Mohit Kumar Shah, J)
( Arun Kumar Jha, J)
GAURAV S./-
U
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