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M/S V.D. Swami And Company PVT. LTD. vs. Assistant Commissioner Of Central Taxes

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WRES/887/2024HC RajasthanGSTCNR RJHC02066569202403 February 2025Bench: MANINDRA MOHAN SHRIVASTAVA,UMA SHANKER VYAS1 pages
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Facts

The petitioner, M/s V.d. Swami And Company Pvt. Ltd., filed D.B. Civil Writ Petition No.8521/2022 before the Rajasthan High Court. The respondents were the Assistant Commissioner of Central Taxes and the Designated Committee under the Sabka Vishwas Legacy Disputes Resolution Scheme, 2019. The present matter concerns D.B. Civil Restoration Application No.887/2024, filed to restore the aforementioned writ petition. The writ petition was likely dismissed or disposed of for non-prosecution. The petitioner sought restoration of the writ petition, providing reasons for the absence. The Court heard the application for restoration.

Held

The Court allowed the restoration application. It took into consideration the cause shown by the petitioner in the application for restoration. The Court found the reasons provided to be satisfactory for allowing the prayer for restoration. Consequently, D.B. Civil Writ Petition No.8521/2022 was restored to its original number. This restoration was made subject to the petitioner paying a cost of Rs. 2,000/- to the Rajasthan State Legal Services Authority within two weeks from the date of the order. The Court did not delve into the merits of the original writ petition, as the decision was solely on the restoration application.

Key Issues

1. Whether the restoration application filed by the petitioner for restoring D.B. Civil Writ Petition No.8521/2022 should be allowed, considering the cause shown by the petitioner. Petitioner's contention: The petitioner argued that sufficient cause existed for their inability to prosecute the writ petition earlier, and therefore, the restoration application should be allowed. They relied on the principles governing restoration of cases where there is a reasonable explanation for the default. Revenue/State's contention: The judgment does not record any specific arguments or contentions made by the respondents (Assistant Commissioner of Central Taxes and the Designated Committee) on the restoration application.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2025:RJ-JP:4575-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Restoration Application No.887/2024 IN D.B. Civil Writ Petition No.8521/2022 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 1. Assistant Commissioner Of Central Taxes, Division-H, C.R. Building, Near Cad Circle, Kota. 2. 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) : Mr. Mayank Taparia, Adv., through VC For Respondent(s) : Mr. Kinshuk Jain, Senior Standing Counsel HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE UMA SHANKER VYAS

Order 03/02/2025

1.

Heard on restoration.

2.

Taking into consideration the cause shown in the application, we are inclined to allow the prayer for restoration.

3.

Accordingly, the restoration application is allowed. D.B. Civil Writ Petition No.8521/2022 is restored to its original number subject to payment of cost of Rs.2,000/- to be deposited with the Rajasthan State Legal Services Authority within a period of two weeks from today. (UMA SHANKER VYAS),J (MANINDRA MOHAN SHRIVASTAVA),CJ F.R. Bohra & Danish/38

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.