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

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WRES/884/2024HC RajasthanGSTCNR RJHC02066581202403 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. 8522/2022 before the High Court of Judicature for Rajasthan, Bench at Jaipur. 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 an application for restoration (D.B. Civil Restoration Application No. 884/2024) of the aforementioned writ petition. The court heard arguments on the restoration application.

Held

The Court allowed the restoration application. The reasoning provided is that the Court took into consideration the cause shown in the application by the petitioner. Consequently, D.B. Civil Writ Petition No. 8522/2022 was restored to its original number. This restoration is subject to the condition that the petitioner pays a cost of Rs. 2,000/- to the Rajasthan State Legal Services Authority within two weeks from the date of the order. The ratio decidendi is that if a reasonable cause is shown for the default in prosecuting a case, and the other party does not object or their objections are not persuasive, the court may restore the case, often with costs.

Key Issues

1. Whether the restoration application filed by the petitioner should be allowed, considering the cause shown for the non-prosecution of the main writ petition. Petitioner's Contention: The petitioner argued that sufficient cause existed for their inability to pursue the main writ petition, and therefore, the restoration application should be allowed. The petitioner relied on the general principles governing restoration applications, emphasizing that courts are generally inclined to restore cases if a reasonable explanation for the default is provided. Revenue/State's Contention: The judgment does not record any specific arguments 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:4574-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Restoration Application No.884/2024 IN D.B. Civil Writ Petition No.8522/2022 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

Heard on restoration.

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

Accordingly, the restoration application is allowed. D.B. Civil Writ Petition No.8522/2022 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/37

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.