VIJAY SHANKAR RAI Vs. STATE OF BIHAR

JUDGEMENT

(1.) The petitioner who was an assessee under the Bihar Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act') is concerned with the cancellation of his registration and also an assessment carried out under Sec. 62 of the Act. The petitioner was a works contractor who committed default in filing returns for 8 months; i.e. between November, 2018 to March, 2019 and April, 2019 to June, 2019. This happened due to the default of the local employees of the petitioner, is the explanation. The petitioner was issued with a show cause notice, Annexure-1 and the registration was cancelled as per Annexure-2. Subsequently, the cancellation was revoked by Annexure-3. The petitioner is then said to have uploaded all the returns, which were earlier defaulted, however, again a show cause notice was issued to the petitioner by Annexure-4 and the registration cancelled at Annexure-5.

(2.) Due to the cancellation of registration by the Department, the petitioner could not file the subsequent returns. The proceedings under Sec. 62 of the Act which concluded with Annexure-6 order. A summary of the order was issued at Annexure-7 and demand notices were raised, which are produced as Annexure-8. The petitioner's bank accounts were also attached. The petitioner now seeks for relief under Notification Nos. 03 of 2023 and 06 of 2023.

(3.) We extract Notification No. 03 of 2023 as under:- <IMG>JUDGEMENT_4_LAWS(PAT)6_2023_1.jpg</IMG>