The Central Board Of Indirect Taxes And Customs And 3 Ors vs. Mahabir Tiwari
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This is an intra-court appeal filed by the Central Board of Indirect Taxes and Customs and three other authorities (the appellants) against a judgment and order dated 02.06.2025 passed in WP (C) 567/2024. The original writ petition was filed by Mahabir Tiwari (the respondent). The appeal was filed with a delay of 40 days, which was condoned in the absence of the counsel for the applicant. The matter was listed on two consecutive days, and on both occasions, the appellant was unrepresented. The respondent was represented by counsel.
Held
The Court held that the appellant, the Central Board of Indirect Taxes and Customs and other authorities, was not interested in pursuing the writ appeal. This conclusion was reached based on the fact that none appeared for the appellant on call when the matter was listed. Furthermore, the appellant was unrepresented on two consecutive days when the matter was listed. Consequently, the Court dismissed the writ appeal for non-prosecution. No specific issues regarding GST provisions or the merits of the original writ petition were decided in this appeal.
Key Issues
1. Whether the appeal should be dismissed for non-prosecution, given the absence of the appellant's counsel on multiple occasions. The appellants' argument is not recorded in the judgment. The respondent's counsel appeared. The Court had to decide whether to proceed with the appeal or dismiss it due to the appellant's failure to prosecute the case. The core issue revolves around the appellant's conduct in pursuing the appeal, specifically their repeated absence from hearings.
AI-generated summary — verify with the full judgment below
Page No.# 1/3 GAHC040013362025
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) (ITANAGAR BENCH) Case No. : WA/37/2025 The Central Board of Indirect Taxes and Customs and 3 Ors represented by its Chairman, 1st Floor Tower NBCC, Plaza-1, Sector-5, Pushp Vihar, New Delhi 110017 2: The Goods and Service Tax Council Age: Occupation : represented by its Chairperson 5th Floor Tower-II Jeevan Bharati Building Janapath Road Connaught Place New Delhi 110001 3: The Commissioner Age: Occupation : Central Goods and Services Tax and Central Excise Sector A Naharlagun Arunachal Pradesh 791110 4: The Assistant Commissioner Age: Occupation : Central Goods and Services Tax and Central Excise Sector A Naharlagun Arunachal Pradesh 79111 VERSUS Mahabir Tiwari Son of Late Jagadish Tiwari, resident of C/o Laxmi Centre, Lida Complex, New Market, PO and PS Daporijo, Upper Subansiri District, Arunachal Pradesh 791122. Page No.# 2/3 Advocate for the Petitioner : M K Boro, Advocate for the Respondent : Kemo Lollen, Arun Yun,Maryum Sora,Geli Taye,D Ado
BEFORE HON’BLE MR. JUSTICE KARDAK ETE HON’BLE MR. JUSTICE BUDI HABUNG 23.02.2026 (K. Ete, J) None appears for the appellant on call.
Mr. K. Lollen, learned counsel appears for the sole respondent.
This intra-court appeal is directed against the Judgment and Order dated 02.06.2025 passed in WP (C) 567/2024. It is noticed that the delay of 40 days in filing the appeal was condoned in the absence of the learned counsel for the applicant.
It is also further noticed that on 2 (two) consecutive days, when the matter was listed, none represented the appellant.
In view of above, in the considered view of this Court, the appellant may not be interested to pursue the writ appeal. Accordingly, the writ appeal stands dismissed for non-prosecution.
Page No.# 3/3 JUDGE JUDGE Comparing Assistant
Reproduced from the public record of the Gauhati High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.