TaxTMI 
TaxTMI 
2026 (9) TMI 77
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....iram Krishna, Senior Standing Counsel. For the State: Mr. Rewti Kant, AC to SC-11. ORAL JUDGMENT (PER: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) Heard learned counsel for the petitioner and learned counsel for the respondents. 2. The present writ application has been filed seeking the following reliefs:- "i. For issuance of writ in the nature of Certiorari for setting aside order dated 21.07.2025 passed by Additional Commissioner, (Appeals), Muzaffarpur in Appeal Case No. GST-403/Pat/2025-26, whereby and whereunder the Appellate Authority dismissed the appeal filed by the petitioner solely on the ground of limitation, without adjudicating the case of merits. ii. For issuance of an appropriate writ/order/d....
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....erred to as the 'BGST Act'), however, due to some unavoidable circumstances which rendered him immobile and he was unable to manage the affairs of his business effectively during the relevant period, his returns could not be filed in time. The petitioner admits that because of his illness and resulting incapacity, the return was not filed for six months. 4. In the writ application, the petitioner submits that the show cause notice (in short 'SCN') was uploaded on the web portal and the petitioner was directed to submit his show cause within a period of 30 days from the date of service of notice. It is, however, his case that while the authorities fixed 07.03.2024 as the date for filing of the show cause, the date of hearing was fixed eve....
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....ppeals), Muzaffarpur on 16.06.2025 challenging the order of cancellation of his registration but the same has been rejected vide order dated 21.07.2025 (Annexure 'P/6'). 8. Learned counsel submits that in the case of M/s Galaxy Heights Vs. The Union of India and Others (CWJC No. 4204 of 2025), this Court has taken a view in identical circumstance that a permanent cancellation of registration is likely to inflict civil death to the livelihood of the petitioner as because of the cancellation of his registration, he would never be in a position to do his business. It is submitted that in the facts and circumstances of the case, appropriate direction be given to the respondent authorities to consider revocation of the cancellation of registr....
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....nd the penalty. No doubt, the petitioner had failed to file the return for six months which invited the impugned action but it cannot be denied that the respondent authorities fixed the date for personal hearing only by way of an empty formality. 13. Section 75(4) of the BGST Act reads as under:- "75. General provisions relating to determination of tax.- (4) An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person." 14. A bare reading of the aforesaid provision would show that a date for hearing is required to be fixed where any adverse decision is contemplated against the person.....