High Court of Patna
Munna Chaudhary v. Union of India
CIVIL WRIT JURISDICTION CASE NO. 4593 OF 2026
The ruling in brief
Where registration of works contractor was cancelled for non-filing of returns without affording personal hearing and SCN for revocation lacked officer identity and mandatory DIN, such cancellation and consequent rejection order were invalid, statutory mandate of hearing was not followed, appellate orders suffered from jurisdictional error, so impugned orders were set aside and registration directed to be restored
Where petitioner filed updated returns and paid late fee before revocation SCN, but SCN lacked officer name, designation and DIN and did not consider earlier communications regarding illness and son’s murder, such non- application of mind and procedural illegality rendered cancellation, revocation rejection and appellate orders unsustainable and registration was directed to be restored with costs, as later circular could not cure these defects retrospectively
Provisions considered
Section 29, read with Section 75 of Central Goods and Services Tax Act, 2017/Bihar Goods and Services Tax Act, 2017 - Rule 22 of Central Goods and Services Tax Rules, 2017/Bihar Goods and Services Tax Rules, 2017; Section 30, read with Sections 29 and 160 of Central Goods and Services Tax Act, 2017/Bihar Goods and Services Tax Act, 2017 - Rule 23 of Central Goods and Services Tax Rules, 2017/Bihar Goods and Services Tax Rules, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.