Commissioner Of Central Goods And Services Tax And Central Excise vs. M/S Azad Coach PVT. LTD.
Held
The Court decided to recall the order of dismissal and restore the appeal to its original number, subject to certain conditions. The reasoning was that the cause for the adjournment sought by the appellant's counsel was genuine, and in the interest of justice, a substantial matter involving over Rs. 1 crore should not be thrown out on a technicality. The Court directed the applicant-appellant to file an affidavit within two weeks, undertaking not to seek unnecessary adjournments in the future and to argue the appeal on merits when listed. Additionally, the appellant was ordered to pay a cost of Rs. 10,000/- within two weeks, to be deposited with the Registry for the benefit of litigants. The restoration application was allowed.
Facts
The High Court was considering a Restoration Application filed by the Commissioner of Central Goods and Services Tax and Central Excise, Jaipur (the applicant/appellant). The application sought to recall an order dated August 31, 2022, by which the D. B. Central Excise Appeal No. 21/2020 was dismissed for want of prosecution. The dismissal occurred because the appellant's counsel had sought a pass over or adjournment on the scheduled date, having taken previous adjournments. The appeal involves a tax dispute exceeding Rs. 1 crore. The appellant's counsel explained that the request for a pass over was due to his colleague being engaged in another court and that the cause was genuine.
Key Issues
1. Whether the order dismissing the appeal for want of prosecution should be recalled and the appeal restored to its original number, considering the explanation provided for the absence of the counsel and the substantial tax amount involved. Contentions: Petitioner/Appellant (Commissioner of Central Goods and Services Tax and Central Excise, Jaipur): Argued that the delay was not intentional and was due to a genuine compulsion of the counsel being engaged in another court. Submitted that the appeal involves a significant tax amount of over Rs. 1 crore, and in the interest of justice, the appeal should not be dismissed on a technicality. Respondent (M/s Azad Coach Pvt. Ltd.): No arguments recorded for the respondent in the judgment.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
Order 20/10/2022 Appeal was dismissed for want of prosecution vide order dated 31.08.2022. Application has been moved for recall of the aforesaid order and restoration of the appeal to its original number.
The appeal was dismissed for want of prosecution for the reason that the counsel for the appellant had been taking unnecessary adjournments in the past and on the date fixed also had sought a pass over or an adjournment. Mr. Archit Bohra, learned counsel for the applicant submits that he never had any intention to delay the matter and that it was under compulsion as he was on his legs in some other Court that his colleague requested the
The judgment continues below.
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