Spml Infra Limited vs. State Of Rajasthan

WRES/261/2024HC RajasthanGSTCNR RJHC02023484202402 September 2024Bench: MANINDRA MOHAN SHRIVASTAVA,ASHUTOSH KUMAR2 pages
AI SummaryAllowed

Held

The Court held that the restoration application is allowed. This decision was based on the statement made by the learned counsel for the applicant, Spml Infra Limited, confirming the applicant's continued willingness to press the original writ petition, D.B. Civil Writ Petition No. 14456/2020, on its merits. Consequently, liberty was granted to revive the writ petition to its original number for consideration on merits. The Court directed that a copy of the original writ petition along with its annexures be supplied to the learned counsel for the respondents within one week. The ratio decidendi is that a party's clear and unequivocal willingness to pursue a case on its merits is a sufficient ground for restoring a previously dismissed or disposed-of matter, provided procedural requirements are met. No specific issues of GST law were decided at this stage, as the order pertains solely to the restoration of the writ petition.

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. 14456/2020. The applicant is represented by its authorized signatory. The respondents include the State of Rajasthan, the Union of India, the Goods and Service Tax Council, and various departments of the Government of Rajasthan. The applicant expressed its willingness to pursue the writ petition on its merits. The Court considered the statement made by the applicant's counsel and granted liberty to revive the writ petition. The respondents are to be supplied with a copy of the original writ petition and its annexures within one week. The restoration application has been allowed.

Key Issues

1. Whether the writ petition, D.B. Civil Writ Petition No. 14456/2020, should be restored to its original number for consideration on merits, in light of the applicant's continued willingness to press the petition. Petitioner's contention: The applicant, Spml Infra Limited, is willing to press the original writ petition on its merits and therefore seeks its restoration. The applicant has made a statement to this effect through its learned counsel. Respondent's contention: No specific contention is recorded from the respondents regarding the restoration application itself. However, they are to be supplied with the original writ petition and annexures for future consideration of the merits of the case.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Restoration Application No. 261/2024 In D.B. Civil Writ Petition No. 14456/2020 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.

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

4.

Office Of The Additional Chief Engineer, Public Health Engineering Department Region Office Chambal Head Works, Mallah Road, Bharatpur (Rajasthan).

5.

Pri

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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.