M/S Steel Authority Of INDIA Limited Represented Through Rajeev Gupta vs. The Union Of INDIA
Held
The Court considered the Interlocutory Application for condoning the delay and the application for restoration of the writ petition. Having been satisfied with the reasons assigned in the application for condoning the delay, the Court allowed I.A. No. 10156 of 2023, thereby condoning the delay of 254 days in filing the Civil Miscellaneous Petition. Consequently, the Court also allowed the application for restoration, and W.P.(T) No. 185 of 2019 was restored to its original file. The operative direction was to restore the writ petition. No specific issues related to GST law were decided in this order; it pertains solely to procedural matters of delay condonation and restoration.
Facts
The petitioner, Steel Authority of India Limited, Bokaro Steel Plant, filed an Interlocutory Application (I.A. No. 10156 of 2023) seeking condonation of a 254-day delay in filing a Civil Miscellaneous Petition (C.M.P. No. 1201 of 2023). The C.M.P. was filed for the restoration of Writ Petition (T) No. 185 of 2019. This original writ petition had been dismissed due to non-compliance with a peremptory order dated 13.12.2022. The respondents are the Union of India and various authorities under the Central Goods and Services Tax (CGST) and Central Excise department.
Key Issues
1. Whether the delay of 254 days in filing the Civil Miscellaneous Petition should be condoned, thereby allowing the restoration of the original Writ Petition (T) No. 185 of 2019? Petitioner's Argument: The petitioner argued that the delay was attributable to reasons that warranted condonation. They sought the restoration of their original writ petition to address the substantive issues that were pending. Revenue's Argument: The judgment does not record any specific arguments from the respondents regarding the condonation of delay or the restoration of the writ petition. The counsel for CGST appeared before the court.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI
C.M.P. No. 1201 of 2023
--- Steel Authority of India Limited, Bokaro Steel Plant ..… Petitioner
Versus
The Union of India
The Commissioner of Central Tax and Central Excise, Division-I, Bokaro
Superintendent of Central Tax and Central Excise, Range-III, Division I, Bokaro
Superintendent (Audit) Audit Circle, Bokaro, Audit Team No. 05, Bokaro
.... Respondents
--- CORAM: Hon’ble Mr. Justice Rongon Mukhopadhyay
Hon’ble Mr. Justice Deepak Roshan
----
For the Petitioner : M/s. Sumeet Gadodia, Aakansha Mittal, Advocates For the Resp.-CGST : Mr. Amit Kumar, Advocate
----
03/09.11.2023
I.A. No. 10156 of 2023 Heard Ms. Aakansha Mittal, learned counsel appearing for the petitioner and Mr. Amit Kumar, learned counsel appearing for the CGST
This Interlocutory Application has been preferred by the petitioner for condoning the delay of 254 days in filing Civil Miscellaneous Petition.
Having been satisfied with the reasons assigned in the present application, the same is allowed and d
The judgment continues below.
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Reproduced from the public record of the Jharkhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.