M/S. Arvind Brothers Thr. Partner Kishore Amrutalal Harsora vs. The Addl. Joint Commissioner (Anti Evasion) CGST And C.Ex. And Ors
Held
The Court held that the Interim Application for restoration of the Writ Petition should be allowed in the interest of justice. Consequently, the Writ Petition No. 1411 of 2022 was restored to the file of the Court. Furthermore, the Court directed that the temporary protection previously granted to the petitioner by an order dated January 17, 2022, shall continue to operate until the adjourned date of hearing. The Court did not expressly leave any issue undecided. The operative direction was to restore the writ petition and continue the interim protection.
Facts
The petitioner, M/s. Arvind Brothers, filed Writ Petition No. 1411 of 2022 before the Bombay High Court. This petition was dismissed for non-prosecution by an order dated November 11, 2022. The petitioner subsequently filed Interim Application No. 30718 of 2022 seeking restoration of the dismissed writ petition. The respondents include the Addl. Joint Commissioner (Anti-Evasion) CGST and Central Excise & Ors. The petitioner also sought continuation of temporary protection previously granted by the Court on January 17, 2022. The Court heard arguments from the petitioner and the respondents.
Key Issues
1. Whether the Writ Petition No. 1411 of 2022, dismissed for non-prosecution on November 11, 2022, should be restored to the file of the Court? The petitioner argued that in the interest of justice, the application for restoration should be allowed. The revenue or state did not record any specific arguments against restoration. 2. Whether the temporary protection granted to the petitioner by an order dated January 17, 2022, should continue to operate until the adjourned date of hearing? The petitioner prayed for the continuation of this protection. The revenue or state did not record any specific arguments against the continuation of protection.
AI-generated summary — verify with the full judgment below
5-ia 30718-22 in wp 1411-22.odt P. V. Rane IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION INTERIM APPLICATION NO. 30718 OF 2022 IN WRIT PETITION NO. 1411 OF 2022 M/s. Arvind Brothers ..Petitioner Vs. The Addl. Joint Commissioner (Anti Evasion) CGST and Central Excise & Ors. ..Respondents __________ Ms. Sonali Jain, for the Applicant. Ms. Shruti D. Vyas, ‘B’ Panel Counsel for the State-Respondent Nos.1 &
Mr.Sandesh Patil with Mr.Chintan Y. Shah, for Respondent No.3. __________
CORAM : G. S. KULKARNI & JITENDRA JAIN, JJ.
DATE : SEPTEMBER 12, 2023. P.C.:
By this application, the applicant - petitioner prays for restoration of the Writ Petition which came to be dismissed for non prosecution by an order dated 11 November 2022 passed by a co-ordinate Bench of this Court.
We have heard Ms.Jain, learned Counsel for the applicant- petitioner, Ms.Vyas, learned Counsel for respondent Nos.1 and 2 and Mr.Patil, learned Counsel for respondent No.3. 3. Having perused the averments in the interim application, we are of ------------------------- 12 September, 2023 PRASHANT VILAS RANE PRASHANT VILAS
The judgment continues below.
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