Acc Limited vs. Union Of INDIA

Held

The Court considered the contents of the restoration application filed by the petitioner. Finding it appropriate, the Court allowed the restoration application. Consequently, D.B. Civil Writ Petition No. 1371/2021 has been restored to its original number. The learned counsel for the petitioner has undertaken to remove the defects pointed out by the Registry within ten days. The office has been directed to proceed accordingly. The specific grounds for the initial dismissal in default or the substantive issues of the original writ petition were not discussed or decided in this order.

Facts

The petitioner, ACC Limited, filed D.B. Civil Writ Petition No. 1371/2021 before the Rajasthan High Court. This writ petition was dismissed in default on August 4, 2021. The petitioner subsequently filed a Restoration Application (D.B. Civil Restoration Application No. 134/2021) seeking to restore the dismissed writ petition to its original number. The respondents are Union of India, State of Rajasthan, Additional Commissioner, Central Excise and Central Goods and Services Tax, and Commissioner, Central Excise and Central Goods and Services Tax. The restoration application was considered by the Court.

Key Issues

1. Whether the D.B. Civil Writ Petition No. 1371/2021, which was dismissed in default, should be restored to its original number? Petitioner's Argument: The petitioner filed a Restoration Application seeking to have the writ petition restored. The Court considered the contents of this application. Revenue/State's Argument: No arguments are recorded for the respondents in relation to the restoration application.