Alok Agarwal vs. Asst. Commis., Central GST And Central Excise, Chowringhee Division And Ors.

Facts

The petitioner, Alok Agarwal, filed a writ petition (WPA 11159 of 2024) before the Calcutta High Court. The respondents were The Assistant Commissioner, Central Goods and Services Tax and Central Excise & Ors. The matter was listed for hearing. However, neither the petitioner nor the respondents appeared before the Court, and no request for adjournment was made by any party. Consequently, the Court proceeded to dismiss the writ petition.

Held

The Court held that the writ petition should be dismissed for default. This decision was reached because none of the parties, including the petitioner and the respondents, appeared before the Court on the scheduled date of hearing. Furthermore, no accommodation was sought by any of the parties. The Court's reasoning is based on the established practice of dismissing cases when parties fail to appear or seek an adjournment, indicating a lack of prosecution or interest in pursuing the matter. The ratio decidendi is that a writ petition, like any other legal proceeding, requires active participation from the parties involved; their absence without explanation leads to dismissal. No specific operative directions were issued beyond the dismissal of the petition.

Key Issues

1. Whether the writ petition should be dismissed for default due to the non-appearance of the parties. This issue turns on the procedural rules governing the conduct of cases before the High Court. The petitioner's argument, if any, is not recorded as no one appeared on their behalf. The revenue's argument is also not recorded for the same reason. The Court's decision is based solely on the fact that no party appeared or sought accommodation.