M/S. Mayank Kumar Surendra Kumar vs. Union Of INDIA

WRES/28/2023HC RajasthanGSTCNR RJHC01027974202304 July 20232 pages
AI SummaryAllowed

Held

The Court accepted the prayer made in the restoration application. It was held that the reasons provided by the petitioner for the non-deposit of the process fee, namely the sickness of the counsel, were sufficient grounds to recall the dismissal order. Consequently, the Court restored the writ petition to its original number. The Court directed the petitioner to deposit the process fee and issue notices to the respondents within seven days, with the returnable date set for August 24, 2023. No specific issues regarding the GST matter itself were decided, as the judgment pertains solely to the restoration of the writ petition.

Facts

The petitioner, M/s. Mayank Kumar Surendra Kumar, through its proprietor Mr. Surendra Kumar Jain, filed a writ petition before the High Court of Rajasthan at Jodhpur. The Division Bench of the Court, by an order dated March 20, 2023, dismissed the writ petition for non-deposit of the process fee within the stipulated time. The petitioner subsequently filed a restoration application seeking to recall this dismissal order. The reason provided for the non-deposit of the process fee was the sickness of the counsel. The Court considered the reasons presented in the application for restoration.

Key Issues

1. Whether the writ petition, dismissed for non-deposit of process fee, should be restored to its original number. The petitioner argued that the non-deposit of process fee was due to the sickness of their counsel, which prevented them from complying with the court's order within the stipulated time. They sought the recall of the dismissal order and restoration of the writ petition. The respondents (Union of India, State of Rajasthan, Chief Commissioner CGST, Commissioner SGST, and Assistant Commissioner CGST) did not record any specific arguments in the judgment regarding the restoration application.

AI-generated summary — verify with the full judgment below

[2023:RJ-JD:19607-DB] (1 of 2) [WRES-28/2023] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Writ Restoration No. 28/2023 M/s. Mayank Kumar Surendra Kumar, S/o Shanti Lal Jain, Aged 55 Years, Main Road, Bamanpada, Ghatol, Banswara 327023 Through Its Proprietor Mr. Surendra Kumar Jain ----Petitioner Versus

1.

Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi

2.

The State Of Rajasthan, Through Its Finance Secretary, Govt. Of Rajasthan, Jaipur.

3.

The Chief Commissioner, Central Goods And Services Tax, Jodhpur.

4.

The Commissioner, State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur

5.

The Assistant Commissioner, Central Goods And Services Tax Dept, Zone-G, Plot No. 168-172, Sector-4, Gandhi Nagar, Chittorgarh (Raj.) ----Respondents For Petitioner(s) : Mr. Pankaj Ghiya Mr. Doulat Ram For Respondent(s) : ---- HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Order 04/07/2023 The present restoration application is for recall of the order dated 20.03.2023 passed by the Division Bench of this Court, wherein for non-deposit of the process fee within the time stipulated

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

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.