Patna High Court
M/s WEB S COME Construction Private LimitedversusThe Union of India
- Decided
- Disposal
- DISPOSED
Holding
The petition was dismissed as infructuous because the GST registration had already been restored.
Summary
M/s WEB S COME Construction Private Limited filed a writ petition challenging a show cause notice dated 05.07.2023 and an ex parte order dated 20.12.2023 that cancelled its GST registration, alleging denial of a hearing and violation of natural justice. The petition sought quashing of the notice and order and alternatively asked for condonation of a delayed revocation application. The respondents contended that the petitioner’s GST registration had already been restored, rendering the reliefs sought moot. The High Court observed that, since the registration was reinstated, the petition no longer had any operative purpose. Consequently, the Court disposed of the writ petition as infructuous. The order was pronounced by Justice Mohit Kumar Shah, with Justice Raj Kumar concurring.
Issues considered
- What is the appropriate remedy when a GST registration cancellation order is issued without a hearing?
- Does the restoration of GST registration render a pending writ petition challenging its cancellation infructuous?
Subjects
- GST registration
- cancellation
- natural justice
- writ petition
- restoration
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.13644 of 2025
======================================================
M/s WEB S COME Construction Private Limited a Private Limited Company
firm having GSTIN- 10AACCW7742C1ZQ and its office at Village-
Alamnagar, Near Alamnagar Bus Stop, P.S.- Alamnagar, District- Madhepura,
Bihar- 852219 through its Director, Suman Kumar Jha, Gender- Male, aged
about 36 years, Son of Sri Krishna Ballav Jha, Resident of Ward No.- 11,
Village- Alamnagar, Near Alamnagar Bus Stop, P.S.- Alamnagar, District-
Madhepura, Bihar, 852219.
... ... Petitioner/s
Versus
1. The 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 Floor,
Kendriya Rajaswa Bhawan (Annexe Building), Bir Chand Patel Path, Patna-
800001.
3. The Superintendent, Central Goods and Service Tax, Madhepura Range,
Madhepura, Bihar.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr.Manish Kumar, Advocate
For the Respondent/s : Dr. K.N. Singh, Sr. Advocate
Mr. Sriram Krishna, Sr. CGST & CX
Mrs. Ruchi Mandal, Jr. CGST & CX
======================================================
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) The Show Cause Notice dated 05.07.2023
vide Reference No: ZA100723010032L (as
contained in Annexure-P1) in form of REG-17/31
issued by the Respondent No.-3 for Cancellation of
GST Registration be quashed.
Patna High Court CWJC No.13644 of 2025(4) dt.17-06-2026
2/2
(ii) The Ex parte order For Cancellation of GST
Registration dated 20.12.2023 Vide Reference No:
ZA1012230481449 (as contained in Annexure- P2)
passed by the Respondent No-3 cancelling GST
registration of the Petitioner by non-speaking order
stating "This has reference to show cause notice
issued dated 05.07.2023. The effective date of
cancellation of your registration is 01.12.2022 and
without providing sufficient opportunity of hearing
in violation of principles of natural justice be
quashed.
(iii) For directing the Respondents alternatively 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.”
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
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