Patna High Court
Ritesh KumarversusThe Union of India
- Decided
- Disposal
- DISPOSED
Holding
The petition was disposed of as infructuous because the GST registration had already been restored.
Summary
Ritesh Kumar filed a writ petition challenging the cancellation of his GST registration by the Superintendent, Central Excise (GST), Begusarai, alleging that the cancellation was effected without considering his reply. He sought a writ to quash the cancellation order, restoration of his registration, and a direction restraining the respondent from coercive recovery actions. The counsel for the parties informed the court that the GST registration had already been restored, rendering the petition moot. The court accepted this submission and disposed of the petition without further adjudication on the merits. Consequently, no further relief was granted.
Issues considered
- Whether the cancellation of GST registration without considering the petitioner's reply is valid.
- Whether the court can order restoration of GST registration through a writ.
- Whether the petition becomes infructuous upon restoration of registration.
Legislation cited
Subjects
- GST registration
- cancellation
- writ petition
- administrative law
- restoration
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.12712 of 2025
======================================================
Ritesh Kumar Son of Late Anil Singh Resident of Village Ratgaon, ward no
10, Dularpur, PS Teghra, District Begusarai, having its place of business at
Naya Nagar, Dularpur, Ratgaon, District Begusarai.
... ... Petitioner/s
Versus
1. The Union of India through the Commissioner, Central Excise (GST),
Government of India, Patna.
2. The Superintendent, Central Excise (GST), Begusarai, Darbhanga, Bihar.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Chinmay Harsh Karn, Advocate
Mr.Subhankar Prabhakar, Advocate
For the CGST : Dr. K.N. Singh, Sr. Advocate
Mr. Sriram Krishna, Sr. S.C. for CGST
======================================================
CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH
and
HONOURABLE MR. JUSTICE RAJ KUMAR
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH)
4 17-06-2026 The present writ petition has been filed seeking the
following reliefs:-
“1. (i) For issuance of appropriate writ or order
for quashing of order dated 26.03.2022 issued vide
Reference No. ZA1004220280801 dated
13.04.2022 by the Superintendent, Central Excise
(GST), Begusarai, Darbhanga, Bihar whereby the
GST Registration of the petitioner has been
cancelled;
(ii) For a direction to the Respondent No. 2 to
restore the registration granted under GST Act,
2017 of the petitioner whereby the registration of
Patna High Court CWJC No.12712 of 2025(4) dt.17-06-2026
2/2
the petitioner was cancelled without considering
the reply filed by the petitioner;
(iii) 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.”
2. At the outset, the Ld. Counsels for the parties submit that
the G.S.T. registration of the petitioner firm has already stood
restored, hence the present writ petition has been rendered
infructuous.
3. Accordingly, the present writ petition stands disposed of.
(Mohit Kumar Shah, J)
(Raj Kumar, J)
S.Sb/-
U
Checking your session…
Lawyer court records for this case
Associated through the court’s case reference.