Patna High Court
M/s Vaishnavi Builder and DeveloperversusUnion of India
- Decided
- Disposal
- DISPOSED
Holding
The Court granted liberty to the petitioner to challenge the appellate order under Section 112 of the CGST Act and disposed of the writ petition.
Summary
M/s Vaishnavi Builder and Developer filed a writ petition challenging a show‑cause notice dated 09‑05‑2023 and an ex‑parte order dated 15‑01‑2024 that cancelled its GST registration, alleging violation of natural justice. The petitioner sought quashing of the notice and order, restoration of its GST registration, and permission to file a delayed revocation application under Section 30 read with Rule 23 of the CGST Act. The High Court examined whether the cancellation was effected without a fair hearing and whether the petitioner could be allowed to revive its registration. The Court held that the petitioner was entitled to liberty to challenge the appellate order of the Additional Commissioner under Section 112 of the CGST Act. Consequently, the writ petition was disposed of, with liberty granted to approach the appropriate forum for further relief.
Issues considered
- Whether the show‑cause notice and ex‑parte cancellation order of GST registration violate principles of natural justice and can be quashed.
- Whether the petitioner is entitled to restoration of its GST registration and permission to file a delayed revocation application under the CGST Act.
- Whether the petitioner can be granted liberty to challenge the appellate order under Section 112 of the Central Goods and Services Tax Act, 2017.
Legislation cited
- Central Goods and Services Tax Act, 2017 — s. 112, 30
- CGST Rules, 2017 — s. 23
Subjects
- GST registration
- cancellation
- show cause notice
- natural justice
- Section 112
- writ petition
- High Court
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.12216 of 2025
======================================================
M/s Vaishnavi Builder and Developer a Partnership firm having GSTIN-
10AARFV8664L1ZG and its office at House No.- 285, Balajee Nagar, P.S.-
Danapur, District- Patna, Bihar- 801503, through its authorised partner, Nitu
Singh, Gender-Female, aged about 46 years, Wife of Sri Amresh Kumar,
Resident of Gas Godown Road, Mohalla- Saguna, Danapur-cum-Khagaul,
P.S.- Danapur, District- Patna, Bihar- 801503.
... ... Petitioner/s
Versus
1. Union of India through The Secretary (Revenue), Ministry of Finance,
Government of India North Block, New Delhi- 110001.
2. The Commissioner, Central Goods and Service Tax, Patna-1, 3rd Floorm
Kendriya Rajaswa Bhawan (Annexe Building), Bir Chand Patel Path, Patna-
800001.
3. The Commissioner of Central GST, Patna, Bihar.
4. The Additional Commissioner (Appeals) of Central GST, Central Revenue
Building (Annexe), 2nd Floor, Bir Chand Patel Path, Patna, Bihar.
5. The Superintendent, Central Goods and Service Tax, Patna West Division,
Danapur, Patna.
6. The Principal Secretary cum Commissioner, Department of State Taxes,
Government of Bihar, Patna.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Bijay Kumar Gupta, Advocate
For the UOI : Mr. Anshuman Singh, Sr. SC, CGST & CX
For the State : Mr. Vivek Prasad, GP 7
Mr. Sanjay Kumar, AC to GP 7
======================================================
CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
and
HONOURABLE MR. JUSTICE ARUN KUMAR JHA
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)
2 22-04-2026 The present writ petition has been filed seeking the
following reliefs:-
“(i) The Show Cause Notice dated
09.05.2023 vide Reference No: ZA100523023985R (as
Patna High Court CWJC No.12216 of 2025(2) dt.22-04-2026
2/3
contained in Annexure-P1) in form of REG-17/31 issued
by the Respondent No.-5 for Cancellation of GST
Registration be quashed.
(ii) The Ex parte order For Cancellation of
GST Registration dated 15.01.2024 Vide Reference No:
ZA100124037570A as contained in Annexure- P2)
passed by the Respondent No.-5 cancelling GST
registration of the Petitioner by non-speaking order
stating “This has reference to show cause notice issued
dated 09.05.2023. The effective date of cancellation of
your registration is 15.01.2024 and without providing
sufficient opportunity of hearing in violation of
principles of natural justice be quashed.
(iii) For direction the Respondents to restore
the GST Registration of the Petitioner with immediate
effects as the Petitioner has already filed GST returns
properly up to December, 2023 and appropriate taxes
had also been paid along with late fee and for the
remaining period from January, 2024, Petitioner was
not able to upload monthly returns as the GST portal is
not allowing filing of return further due to cancellation
of her GST Registration w.e.f 15.01.2024.
(iv) For directing the Respondents to allow
delayed filing of application for revocation of cancelled
registration which could be condoned subject to
payment of tax, interest, penalty and late fee as the
Petitioner could have filed Revocation of Cancellation
Application up to 15.10.2024 under Section 30 read with
Rule 23 BGST/CGST Act/Rule 2017.
(v) For granting any other relief (s) to which
the Petitioner is otherwise found entitled to in
accordance with law.”
2. At the outset, the learned counsel for the petitioner
seeks liberty on behalf of the petitioner to challenge the
Patna High Court CWJC No.12216 of 2025(2) dt.22-04-2026
3/3
appellate order dated 20.06.2025 passed by the Additional
Commissioner (Appeals), Central GST & Central Excise, Patna,
Bihar by availing the remedy available under Section 112 of the
Central Goods and Services Tax Act, 2017. Liberty, so sought, is
granted.
3. Accordingly, the present petition stands disposed
of.
(Mohit Kumar Shah, J)
(Arun Kumar Jha, J)
GAURAV S./-
U
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