M/S Navkaar Associates vs. Union Of INDIA
Facts
The applicant, M/s Navkaar Associates, filed MCC No. 541 of 2024 seeking restoration of WPT No. 180 of 2023. The original petition (WPT No. 180 of 2023) was dismissed on August 22, 2023, due to a peremptory order granting three weeks' time to rectify a default. The applicant contends that the default was not rectified due to inadvertence and expresses a strong desire to pursue the original matter. The respondents, including the Union of India and various GST authorities, opposed the restoration. The applicant also sought condonation of a 234-day delay in filing the MCC.
Held
The Court condoned the delay of 234 days in filing the MCC after considering the reasons assigned in the application. The Court allowed the application for restoration of WPT No. 180 of 2023, subject to the applicant paying a cost of Rs. 5,000/- to the Library Fund of the High Court Bar Association, Bilaspur. The MCC was disposed of accordingly. The Court did not explicitly leave any issue undecided.
Key Issues
1. Whether the delay of 234 days in filing the MCC for restoration of WPT No. 180 of 2023 should be condoned, considering the reasons provided by the applicant? 2. Whether WPT No. 180 of 2023 should be restored to its original number, given the applicant's submission of inadvertent default and readiness to rectify it? Arguments for the Applicant: The applicant argued that the default in WPT No. 180 of 2023 occurred due to inadvertence and that they are keen to pursue the original matter and rectify the default. They sought restoration of the petition. Arguments for the Respondent: The respondents, represented by Mr. Maneesh Sharma, opposed the restoration of the petition.
AI-generated summary — verify with the full judgment below
1
CGHC010195182024
2026:CGHC:31422
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 541 of 2024 M/s Navkaar Associates Through Its Partner Shri Navin Nagwani, Age 43 Years, S/o Mata Laxmi Nursing Home, Anupam Nagar, Shankar Nagar, Raipur, Chhattisgarh.
... Applicant versus
Union Of India Through The Secretary, Ministry Of Finance, Department Of Revenue, Govt. Of India, New Delhi, India.
The Principal Commissioner Central GST And Central Excise, Having Office At GST Bhawan, Tikrapara, Raipur (C.G.)
The Additional Commissioner Central GST And Central Excise, Having Office Of GST Bhawan, Tikrapara, Raipur (C.G.)
Designated Committee Constituted Under SVLDR Scheme, 2019 Through The Principal Commissioner, Central GST And Central Excise Having Office At GST Bhawan, Tikrapara, Raipur (C.G.)
GST Council Through Its Chairman, New Delhi, India
Central Board Of Indirect Taxes Having Office At New Delhi.
... Respondent(s) For Applicant
: Mr. Manaynath Thakur, Advocate For Non-Applicants : Mr. Maneesh Sharma, Advocate Hon'ble Shri Justice R
The judgment continues below.
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