Metal Syndicate And Anr vs. The Union Of INDIA And 2 Ors

WP(C)/6783/2025HC GauhatiGSTCNR GAHC01000639202302 December 2025Bench: HONOURABLE MR. JUSTICE DEVASHIS BARUAH3 pages

AI SummaryRemanded

Held

The Court held that the petitioners had not been diligent in prosecuting the writ petition, citing the persistent defects and failure to rectify them despite opportunities. The Court found that the affidavit filed was incomplete and improperly notarized, further indicating a lack of diligence. Consequently, the Court declined to grant the petitioners' prayer for withdrawal with liberty to re-file, stating that the equitable jurisdiction of the Court should not be invoked by litigants who have not shown diligence. The writ petition was closed on withdrawal, but without the liberty to re-file.

Facts

The petitioners, Metal Syndicate and its proprietor Dipak Kangsa Banik, filed a writ petition before the Gauhati High Court challenging a show cause notice dated July 28, 2022, issued by the Deputy Director, Directorate General of Goods and Service Tax Intelligence (DGGI), Guwahati. The writ petition was filed on January 7, 2023. The Court noted several defects in the petition, including unpaid court fees, missing page numbers in the index, non-service of copies upon respondents, and improper addressing. An affidavit filed to verify the petition was also found to be incomplete and improperly notarized. The petitioners' counsel sought to withdraw the writ petition with liberty to re-file.

Key Issues

1. Whether the petitioners have demonstrated diligence in prosecuting the writ petition, considering the numerous defects and failures to rectify them. This issue turns on the general principles of procedural diligence required in invoking the equitable jurisdiction of the High Court. Petitioner's contention: The petitioners, through their counsel, sought to withdraw the writ petition with liberty to re-file, implying a desire to correct the procedural lapses. Revenue's contention: No appearance was made by the respondents (Union of India and DGGI authorities), and therefore, no arguments were recorded on their behalf regarding the procedural diligence or the merits of the show cause notice.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page No.# 1/3 GAHC010006392023 2025:GAU-AS:16640 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/6783/2025 METAL SYNDICATE AND ANR A PROPRIETORSHIP FIRM HAVING ITS OFFICE AT KATHAL ROAD, MEHERPUR, SILCHAR, ASSAM-788005 2: DIPAK KANGSA BANIK S/O SHRI SHIBDAS KANGSA BANIK RADHAMADHAB COLLEGE ROAD SILCHAR ASSAM-78800 VERSUS THE UNION OF INDIA AND 2 ORS MINISTRY OF FINANCE, REPRESENTED BY THE SECRETARY TO THE MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 2:THE DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE GUWAHATI ZONAL UNIT H.N. 77 WARD NO. 54 KALAKSHETRA PANJABARI GUWAHATI ASSAM-781037 3:THE DEPUTY DIRECTOR DGGI GUWAHATI ASSA For the Petitioner(s) : Mr. S.K. Saha, Advocate For the Respondent(s) : None appears Page No.# 2/3 BEFORE HONOURABLE MR. JUSTICE DEVASHIS BARUAH

Date : 03.12.2025

Heard Mr. S.K. Saha, the learned counsel appearing on behalf of the petitioners.

The judgment continues below.

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