M/S Kesharwani Enterprises vs. Union Of INDIA
Facts
The petitioner, M/s Kesharwani Enterprises, through its Proprietor Mukesh Gupta, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondents include the Union of India, the State of Chhattisgarh, and various GST and Central Excise authorities. The petition was listed for hearing, and when it was called for the second time, no one appeared on behalf of the petitioner. The Court noted that there was no representation for the petitioner despite the case being taken up for hearing.
Held
The Court held that in the absence of the petitioner's counsel or representative appearing for the hearing, even after the case was called for the second time, the Court was left with no alternative but to dismiss the petition. The reasoning is based on the procedural necessity of proceeding with cases when parties are present and ready, and the lack of any representation from the petitioner indicates a lack of intent to pursue the matter. The operative direction was the dismissal of the petition. No specific GST provisions or amounts in dispute were discussed or decided upon, as the dismissal was purely on procedural grounds.
Key Issues
1. Whether the writ petition should be dismissed for want of prosecution when the petitioner fails to appear for hearing. The petitioner's side did not present any arguments as no one appeared on their behalf. The respondents' side, represented by Ms. Anshu Ratre, Advocate, appeared and was ready to proceed. The core issue before the Court was the consequence of the petitioner's absence during the scheduled hearing.
AI-generated summary — verify with the full judgment below
1
2026:CGHC:238
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 95 of 2019 1 - M/s Kesharwani Enterprises Through Its Propreietor Mukesh Gupta, S/o Shri K L Gupta, Aged About 45 Years R/o Gurunanak Chowk, Torwa, Tehsil And District Bilaspur Chhattisgarh., District : Bilaspur, Chhattisgarh
... Petitioner versus 1 - Union Of India Through Its Secretary, Finance, Department Of Revenue, Room No. 46, North Block, New Delhi, Email Jsrev@Nic.In, District : New Delhi, Delhi. 2 - State Of Chhattisgarh Through Its Secretary, Finance, Central Secretariat, Naya Raipur, Chhattisgarh, Email Ps.Fin-Cg@Gov.In, District : Raipur, Chhattisgarh. 3 - Principal Commissioner Central Excise, Custom And Service Tax (Central Gst And Central Excise) Central Exesize Building, Tikrapara, Dhamtari Road, Raipur, Chhattisgarh, Email Cexraipu@Excesize.Nic.In, District : Raipur, Chhattisgarh. 4 - Commissioner Commercial Tax, Behind Raj Bhawan, Civil Lines, Raipur, Chhattisgarh Email Cgcommercialtax@Nic.In, District : Raipur, Chhattisgarh RAVI SHANKAR MANDAVI RAVI SHANKAR MANDAVI Date: 2026.01.0
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