The Principal Commissioner CGST And Central Excise vs. M/S Hariom Ingots And Power PVT. LTD.
Facts
The petitioner, the Principal Commissioner CGST and Central Excise, filed an MCC No. 197 of 2026 seeking restoration of TAXC No. 5 of 2020. TAXC No. 5 of 2020 was dismissed in default by the High Court on February 2, 2026. The respondent is M/s Hariom Ingots and Power Pvt. Ltd. The application for restoration was supported by an affidavit detailing the reasons for the dismissal. The petitioner was represented by counsel, while the respondent was not represented.
Held
The Court allowed the MCC No. 197 of 2026. The Court found the reasons assigned in the application for restoration, supported by an affidavit, to be sufficient to warrant the restoration of the original case. Accordingly, the Court directed that TAXC No. 5 of 2020 be restored to its original number. No order as to costs was made. The ratio decidendi is that if an application for restoration of a dismissed case is supported by a valid affidavit and sufficient reasons, the High Court may restore the case to its original file.
Key Issues
1. Whether the application for restoration of TAXC No. 5 of 2020 should be allowed, considering the reasons provided in the supporting affidavit? The petitioner argued that for the reasons assigned in the application for restoration, which was duly supported by an affidavit, the Court should be inclined to allow the same. The petitioner contended that the grounds presented in the affidavit sufficiently explained the default that led to the dismissal of TAXC No. 5 of 2020 and justified its restoration. The respondent did not present any arguments.
AI-generated summary — verify with the full judgment below
1
2026:CGHC:9425-DB
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 197 of 2026 The Principal Commissioner CGST And Central Excise, GST Bhavan, Dhamtari Road, Tikrapara, Raipur C.G.
... Petitioner versus M/s Hariom Ingots and Power Pvt. Ltd. Light Industrial Area, Bhilai C.G. 490026
... Respondent For Petitioner : Mr. Maneesh Sharma, Advocate. For Respondent : None.
DB: Hon'ble Shri Justice Sanjay S. Agrawal & Hon'ble Shri Justice Amitendra Kishore Prasad Order on Board 24.02.2026 1) Heard on admission. 2) This M.C.C. has been filed for the restoration of TAXC No.5 of 2020, which was dismissed in default by this Court vide order dated 02.02.2026. 3)
For the reasons assigned in the application for restoration, which is duly supported by an affidavit, we are inclined to allow the same. YOGESH TIWARI TIWARI Date: 2026.02.24 17:23:33 +0530
2 4) Accordingly, the instant M.C.C. is allowed and, the TAXC No.5 of 2020 is directed to be restored to its original number. No order as to cost
The judgment continues below.
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