M/S V.D. Swami And Company PVT. LTD. vs. Assistant Commissioner Of Central Taxes
Original PDF →Facts
The petitioner, M/s V.d. Swami And Company Pvt. Ltd., filed a writ petition (D.B. Civil Writ Petition No. 8520/2022) before the Rajasthan High Court, Bench at Jaipur. The respondents were the Assistant Commissioner of Central Taxes and the Designated Committee for the Sabka Vishwas Legacy Disputes Resolution Scheme, 2019. The present matter concerns an application for restoration (D.B. Civil Restoration Application No. 885/2024) of the aforementioned writ petition. The original writ petition's subject matter and the tax period(s) involved are not detailed in this order. The order under challenge is the dismissal or non-prosecution of the original writ petition, leading to the need for restoration.
Held
The Court allowed the application for restoration of the writ petition. The reasoning provided is that the Court considered the reasons mentioned in the application for restoration to be sufficient. Consequently, the writ petition (D.B. Civil Writ Petition No. 8520/2022) was restored to its original number. The restoration was made subject to the petitioner paying a cost of Rs. 2,000/- to the Rajasthan State Legal Services Authority, Jaipur, within a period of one month. The operative direction is the restoration of the writ petition and the payment of costs. No specific issues regarding GST law were decided, as the order pertains solely to the procedural aspect of restoring a previously filed writ petition.
Key Issues
1. Whether the application for restoration of the writ petition should be allowed, considering the reasons stated by the petitioner? The petitioner, M/s V.d. Swami And Company Pvt. Ltd., through its counsel Ms. Sridevi, sought restoration of its writ petition. The specific grounds for the original writ petition's dismissal or non-prosecution, and the reasons provided in the restoration application, are not elaborated in the judgment. The petitioner's argument would implicitly be that there were sufficient grounds to warrant the restoration of the case. The respondents, represented by the Assistant Commissioner of Central Taxes and the Designated Committee, did not present any arguments against the restoration application in the provided text. The judgment does not record any contentions from the revenue or state.
AI-generated summary — verify with the full judgment below
[2025:RJ-JP:5529-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Restoration Application No. 885/2024 IN D.B. Civil Writ Petition No.8520/2022 M/s V.d. Swami And Company Pvt. Ltd., Having Its Office At 2Nd Floor, 78/132, Dr. Radhakrishan Salai, Mylapore, Chennai 600004, Represented By Its Director Shri M. Chander S/o Shri V. Muthukrishnan, Aged About 75 Years R/o Elite Apartments, Apt No. 401, No. 23, Rathna Nagar, Teynampet, Chennai 600018. ----Petitioner Versus
Assistant Commissioner Of Central Taxes, Division-H, C.r. Building, Near Cad Circle, Kota.
The Designated Committee, Sabka Vishwas Legacy Disputes Resolution Scheme,2019, Cgst Commisionerate, Udaipur, 142-B, Hiran Magri, Sector-11, Udaipur, Rajasthan Through Commissioner (Cgst). ----Respondents For Petitioner(s) : Ms. Sridevi through VC For Respondent(s) : HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE UMA SHANKER VYAS Order 07/02/2025
Heard.
For the reasons mentioned in the application for restoration of the writ petition, the same is allowed. The writ petition is restored to its original number subject to payment of cost of Rs.2,000/-, payable to the Rajasthan State Legal Services Authority, Jaipur within one month. (UMA SHANKER VYAS),J (MANINDRA MOHAN SHRIVASTAVA),CJ KAMLESH KUMAR-RAHUL/25
Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.