Alok Agarwal vs. Assist. Commissioner, Central GST And Central Excise, Chowringhee Div. And Ors.

Facts

The petitioner, Alok Agarwal, filed a writ petition (W.P.A. 11160 of 2024) challenging an action by the Assistant Commissioner, CGST & Central Excise, Chowringhee Division, and others. The writ petition was dismissed for default on May 21, 2024, due to the petitioner's non-appearance. The petitioner subsequently filed an application (CAN 1 of 2024) seeking to recall this dismissal order, providing reasons for their absence. The CGST authorities were represented and heard in the application.

Held

The Court held that the petitioner had sufficiently explained the reasons for their non-appearance on May 21, 2024. Consequently, the order dated May 21, 2024, which dismissed the writ petition for default, was recalled. The writ petition, W.P.A. 11160 of 2024, was restored to its original file and number. The application (CAN 1 of 2024) was accordingly disposed of. The Court directed that the restored writ petition be listed in the combined monthly list of August 2024. No specific issues regarding the GST provisions or the merits of the original challenge were decided in this order.

Key Issues

1. Whether the petitioner has provided sufficient reasons for their non-appearance on May 21, 2024, leading to the dismissal of W.P.A. 11160 of 2024. The petitioner argued that they had sufficiently explained the reasons for their absence on the date the writ petition was dismissed for default. The CGST authorities were heard on this application. The judgment does not record specific arguments from the revenue regarding the merits of the original writ petition, as the current proceedings solely concern the recall of the dismissal order.