Spml Infra Limited vs. State Of Rajasthan

WRES/262/2024HC RajasthanGSTCNR RJHC02023487202402 September 2024Bench: MANINDRA MOHAN SHRIVASTAVA,ASHUTOSH KUMAR2 pages
AI SummaryAllowed

Held

The Court allowed the restoration application. It granted liberty to the applicant, Spml Infra Limited, to press its original writ petition (D.B. Civil Writ Petition No. 14366/2020) on merits. The Court's reasoning is based on the statement made by the learned counsel for the applicant, indicating the applicant's continued willingness to pursue the petition. Consequently, the writ petition stands revived to its original number for consideration on merits. The Court directed that a copy of the original writ petition with annexures be supplied to the learned counsel for the respondents within one week. No specific issues from the original writ petition were decided in this order, as the focus was solely on the restoration.

Facts

This matter concerns a restoration application filed by Spml Infra Limited (the applicant) seeking to revive its original writ petition, D.B. Civil Writ Petition No. 14366/2020. The applicant wishes to press the writ petition on merits. The respondents include the State of Rajasthan, Union of India, Goods and Service Tax Council, and departments of the Government of Rajasthan. The original writ petition was filed challenging an order or action, though the specific details of the challenge, the tax period, the authority that passed the order, and the amount in dispute are not explicitly stated in this restoration order. The procedural history leading to the dismissal or withdrawal of the original writ petition, necessitating this restoration application, is also not detailed.

Key Issues

The primary issue before the Court is whether the applicant should be granted liberty to revive its original writ petition, D.B. Civil Writ Petition No. 14366/2020, to press it on merits. The applicant, Spml Infra Limited, has expressed its willingness to proceed with the writ petition. The Court needs to decide if the circumstances warrant the revival of the petition. The respondents, including the State of Rajasthan and the Union of India, are represented, and their stance on the restoration is not explicitly recorded in this order. The Court is essentially considering the applicant's request for a second chance to argue the merits of their original petition.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Restoration Application No. 262/2024 In D.B. Civil Writ Petition No. 14366/2020 Spml Infra Limited, House No. 129, Shankar Colony Vidhyadhar Nagar, Nayakheda Jaipur, Rajasthan Through Authorized Signatory Mr. Gajinder Singh Bhandari S/o Sh. Jasbir Singh Bhandari, R/o F-7, Module 11, Mangalam Homz, Abhay Khand- 3rd, Indirapuram, Ghaziabad. Presently Authorized Signatory Mr. Shalin Jain S/o Subhash Jain Aged About 40 Years, Having Residence At 1st Floor, Laxman Colony, New Sanganer Road, Jaipur 302019 ----Applicant Versus

1.

State Of Rajasthan, Through Principal Commissioner, The Central Goods And Service Tax, Ncrb Statue Circle, Jaipur.

2.

Union Of India, Through The Chairman Central Board Of Indirect Taxes And Customs, Department Of Revenue, Ministry Of Finance, Government Of India, North Block, New Delhi-110001

3.

Good And Service Tax Council, Through Its Secretary Tower II- 5th Floor, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi-110001

4.

Office Of The Additional Chief Engineer, Public Health Engineering Department Region Office Jyoti Nagar, Jaipur (Rajasthan).

5.

Principal Secretary, Gove

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