M/S Goyal Colour Lab vs. Union Of INDIA
Facts
This matter concerns a restoration application filed by M/s Goyal Colour Lab, a partnership firm, through its partner Sh. Brij Kishore Goyal. The petitioner sought the restoration of their D.B. Civil Writ Petition No. 1461/2022, which was previously dismissed for want of prosecution. The respondents are various authorities of the Union of India, including the Ministry of Finance and Central Goods and Services Tax (CGST) officials. The petitioner's counsel failed to appear before the court, leading to the dismissal of the writ petition. The restoration application was filed to have the writ petition reconsidered.
Held
The Court allowed the prayer for restoration. It was satisfied with the cause shown in the application, acknowledging that the learned counsel for the applicant-petitioner could not appear due to an inadvertent mistake. Consequently, the order of dismissal of the case for want of prosecution was recalled. The writ petition was restored to its original number. As a condition for restoration, the petitioner was directed to deposit Rs. 1,000/- in the High Court Legal Services Committee, Jaipur. The Court did not delve into the merits of the original writ petition as the matter was at the restoration stage.
Key Issues
1. Whether the dismissal of the writ petition for want of prosecution should be recalled and the petition restored to its original number, considering the cause shown by the petitioner? The petitioner argued that the absence of their counsel was due to an inadvertent mistake. They contended that this oversight should not prejudice their right to be heard on the merits of the writ petition. The petitioner sought to have the case re-admitted for hearing. The respondents' arguments are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Restoration Application No. 67/2022 In D.B. Civil Writ Petition No.1461/2022 M/s Goyal Colour Lab, (Partnership Firm), 158-159, Nehru Bazar, Jaipur (Raj.), Through Its Partner Sh. Brij Kishore Goyal. ----Petitioner Versus
Union Of India, Through The Secretary, Department Of Revenue, Ministry Of Finance, New Delhi.
Additional Commissioner Of Central Excise, Central Excise Commissionerate - II, Jaipur, New Central Revenue Building, Statue Circle, C-Scheme, Jaipur.
The Assistant Commissioner, Central Goods And Services Tax, Jaipur, Division - E, Pali, Ground Floor, Tdm Office Campus, Bsnl. Mahavir Nagar, Pali - 306401 (Raj.).
Superintendent Of Central Goods And Service Tax, (Adjudication), Division - E, Pali, Ground Floor, Tdm Office Campus, Bsnl. Mahavir Nagar, Pali - 306401 (Raj.).
Deputy Commissioner, Central Goods And Service Tax, Division - E, Pali, Ground Floor, Tdm Office Campus, Bsnl, Mahavir Nagar, Pali - 306401 (Raj.) ----Respondents For Petitioner(s) : Mr. Javed Khan Advocate. HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA Judgment / Order 14/07/2022
The judgment continues below.
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