Sri Balaji Metals And Minerals Private LTD. vs. Union Of INDIA
Facts
The applicant, Sri Balaji Metals And Minerals Private Ltd., filed MCC No. 182 of 2026 seeking restoration of WPT No. 170 of 2023. WPT No. 170 of 2023 was dismissed by the High Court on January 21, 2026, due to the applicant's failure to deposit a cost of Rs. 25,000/- as previously directed. The applicant's counsel submitted that due to unavoidable circumstances, the cost could not be deposited within the stipulated time, and the applicant is now ready to deposit the amount immediately. The non-applicants include various authorities from the Union of India and the State of Chhattisgarh, including the DGGI and Central GST.
Held
The Court considered the submissions made by the applicant's counsel and, in the interest of justice, granted the applicant 24 hours from the date of the order to deposit the sum of Rs. 25,000/-. The Registry was directed to transmit the deposited amount to the Government Children’s Home for Orthopedically Handicapped, Mana Camp, Raipur. Upon successful deposit and filing of the receipt, WPT No. 170 of 2023 shall stand restored to its original number. The Court further directed that if the cost is not deposited within the granted period, the order for restoration shall automatically stand vacated without further reference to the Bench. The MCC was disposed of accordingly.
Key Issues
1. Whether the applicant should be granted an extension of time to deposit the cost of Rs. 25,000/- for the restoration of WPT No. 170 of 2023, considering the reasons provided for the delay. The applicant argued that due to unavoidable circumstances, the cost could not be deposited within the stipulated time and expressed willingness to deposit the amount forthwith. The non-applicants did not record any specific arguments against the restoration in the judgment.
AI-generated summary — verify with the full judgment below
1
2026:CGHC:9433-DB
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 182 of 2026 Sri Balaji Metals And Minerals Private Ltd. Having Its Office At Village Dumarpara, Tahsil Baradwar Distt. Sakti (C.G.) Through Its Director And Authorised Signatory Raghav Lakhotia, S/o Late M.P. Lakhotia,aged About 46 Years, R/o At Village Dumarpara, Tahsil Baradwar, Distt Sakti (C.G.)
... Applicant(s) versus
Union of India Through The Secretary, Department of Revenue, Ministry of Finance, North Block New Delhi 110001
State of Chhattisgarh Through Its Principal Secretary, Department of Commercial Tax-Gst Mantralaya, Mahanadi Bhawan, Atal Nagar, Naya Raipur, Raipur (C.G.)
Central Board of Indirect Taxes And Customs Ministry of Finance North Block, New Delhi – 110001
The Goods and Services Tax Council Through The Secretary 5th Floor, Tower 2, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi 110001
The Senior Intelligence Officer Office of DGGI Raipur Zonal Unit 4th Floor, Rio Complex, Near Fruit Market, Lalpur, Raipur 492001
The Director Office of DGGI Dggi Raipur Z
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