Authority: High Court of Judicature at Patna
Order Date: 17-06-2026
Case Overview
- Petitioner: M/s WEB S COME Construction Private Limited, GSTIN 10AACCW7742C1ZQ, represented by Director Suman Kumar Jha.
- Respondents: 1) Union of India through the Secretary (Revenue), Ministry of Finance; 2) Commissioner, Central Goods and Service Tax, Patna‑1; 3) Superintendent, Central Goods and Service Tax, Madhepura Range.
- Writ Petition (Case No.13644 of 2025) sought:
(i) Quash of Show Cause Notice dated 05‑07‑2023 (Reference No: ZA100723010032L) issued by Respondent No.3.
(ii) Quash of ex‑parte order for cancellation of GST registration dated 20‑12‑2023 (Reference No: ZA1012230481449), which stated the effective cancellation date as 01‑12‑2022 and was issued without a hearing, violating natural justice.
(iii) Alternatively, permission to file a delayed application for revocation of the cancelled registration, subject to payment of tax, interest, penalty and late fee.
- Counsel for both parties informed the Court that the petitioner’s GST registration had already been restored.
Final Outcome
- The Court held the writ petition infructuous and disposed of it without any further orders.
Topics: GST, Court Order, Taxation