TMI Blog2022 (12) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... n nature and the reason of cancellation not decipherable therefrom. Principles of natural justice stand violated and the order needs to be quashed as it entails penal and pecuniary consequences. Impact of Covid-19 Pandemic - In the peculiar facts and circumstances, the authority ought to have condoned the delay which unfortunately was not done, despite the petitioner having made a fervent request for condonation of delay in accepting the return, preventing cancellation of registration. Registration restored. Matter restored back for finalizing the petitioner s assessment and/or pass appropriate orders. - Civil Writ Jurisdiction Case No. 15545 of 2022 - - - Dated:- 13-12-2022 - HONOURABLE THE CHIEF JUSTICE SANJAY KAROL And HONO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was cancelled by an ex-parte order; (iv) For a direction to the respondents for de-freezing/attaching of the Bank Account of the petitioner firm attached by the respondents. (v) For further issuance of a direction restraining the respondent No. 3 from taking any coercive action for recovery of the amount inn demand during pendency of the present writ petition. (vi) For grant of any relief or reliefs to which the petitioner is entitled in the facts and circumstances of the case. Vide order dated 20.01.2022 (Page 11 to the brief), the Joint Commissioner of State Taxes, Danapur Circle, Patna has cancelled the petitioner s registration under the provision of Section 29 of the Bihar Goods and Services Tax Act, 2017. Prior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 Interest 0 0 0 0 Penalty 0 0 0 0 Others 0 0 0 0 Total 0.0 0.0 0.0 0.0 Place: Bihar Date: 20/01/2022 Case No. 63 FY-2022-23 Sunita Kumari Joint Commissioner of State Tax Danapur It cannot be disputed that with the passing of the said order, petitioner is liable to both civil and pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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