Eureka Engineering Works And Anr vs. Principal Chief Commissioner CGST And Ce Kolkata Zone And Ors

Facts

The petitioners, Eureka Engineering Works & Anr., filed a writ petition (WPA 18790 of 2021) before the High Court. The respondents were the Principal Chief Commissioner, CGST & CE, Kolkata Zone & Ors. The case was listed for hearing. However, no one appeared on behalf of the petitioners, nor was any accommodation sought. Consequently, the Court proceeded to pass an order based on the absence of the petitioners.

Held

The Court held that since none appeared on behalf of the petitioners, nor was any accommodation sought, the writ petition was dismissed for default. The Court reasoned that the absence of the petitioners indicated a lack of intention to pursue the matter. The ratio decidendi is that a writ petition will be dismissed if the petitioner fails to appear on the date of hearing without seeking any adjournment. The interim order, if any, that was previously granted in favour of the petitioners was also vacated.

Key Issues

1. Whether the writ petition should be dismissed for default due to the non-appearance of the petitioners and the absence of any request for accommodation. This issue turns on the procedural rules governing the conduct of cases before the High Court. The Court had to decide whether to proceed with the merits of the case or to dismiss it based on the petitioners' failure to appear. The petitioners' arguments are not recorded as they did not appear. The revenue's arguments are also not recorded.