M/S Durga Transport Jasoiyaa Mod vs. The Union Of INDIA

Facts

The petitioner, M/s Durga Transport Jasoiyaa Mod, represented by its partner Amrendra Kumar Singh, filed a writ petition before the Patna High Court. The respondents are various authorities of the Union of India, including the Secretary of Finance, the Under Secretary of Finance, the Principal Chief Commissioner CGST and CX, Patna, and two Superintendents of CGST and CX. The writ petition was filed against a show-cause notice. The matter was called out multiple times, and on each occasion, no one appeared on behalf of the petitioner to press the application. The respondents were represented by learned counsel.

Held

The Court held that the writ petition should be dismissed for non-prosecution. This decision was based on the fact that no one appeared on behalf of the petitioner to press the application on multiple occasions. The Court reasoned that without the petitioner's presence to argue their case, the matter could not proceed. The dismissal is without prejudice to the petitioner's right to submit a show-cause notice, provided the proceedings initiated by the show-cause notice have not yet been finalized. The Court did not delve into the merits of the show-cause notice itself, as the petition was dismissed on procedural grounds.

Key Issues

1. Whether the writ petition should be dismissed for non-prosecution, given the consistent absence of the petitioner's counsel. Petitioner's Arguments: No arguments were recorded for the petitioner as they did not appear. Revenue/State's Arguments: The learned Additional Solicitor General (A.S.G.) for the respondents submitted that the writ petition itself was filed against a show-cause notice. This implies a contention that the petitioner should have responded to the show-cause notice rather than approaching the High Court prematurely.