UMESH KUMAR Vs. STATE OF BIHAR

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) Petitioner has prayed for the following relief(s):-

(3.) In relation to the assessment proceedings, petitioner could not file the return, which prompted the Assessing Officer namely Respondent No. 3 namely Joint Commissioner of State Tax, Muzaffarpur East, Bihar to cancel the Registration vide impugned order dtd. 24/8/2019 in Reference No. ZA100819034248J (Annexure-3). The Appellate Authority i.e. Additional Commissioner of State Tax (Appeal), Muzaffarpur (Respondent No. 2) has dismissed the petitioner's appeal vide order dtd. 17/8/2021 passed in Reference No. ZD1008210086600 (Annexure-5), solely on the ground of delay.