Sri Prakhar Jain vs. The Principal Commissioner
Facts
The petitioner, Sri Prakhar Jain, proprietor of M/s Sharnam Ispat And Trade, filed MCC No. 1256 of 2025 before the High Court of Chhattisgarh at Bilaspur. This MCC was an application for the restoration of WPT No. 72/2025, which had been dismissed due to non-compliance with a previous court order dated 06.05.2025. The respondents are various GST and Central Excise authorities. The core of the matter is the petitioner's request to reinstate their original writ petition, which was dismissed for procedural reasons.
Held
The Court considered the submissions of learned counsel for both parties and the reasons provided in the application for restoration. Finding that it would serve the ends of justice, the Court decided to restore the MCC (and consequently, the original writ petition) subject to a condition. The condition imposed is the payment of costs amounting to Rs. 3000/- to the High Court Legal Aid Committee. Upon deposit of this amount within three weeks, the original case, WPT No. 72/2025, shall be restored to its original number. The MCC is allowed subject to this condition.
Key Issues
1. Whether the application for restoration of WPT No. 72/2025, dismissed for non-compliance with the court's order dated 06.05.2025, should be allowed? Petitioner's Argument: The petitioner, through their counsel, submitted reasons for the non-compliance and sought restoration of the writ petition in the interest of justice. Revenue/State's Argument: The judgment records submissions from learned counsel for the respondents, implying they were heard, but their specific arguments against restoration are not detailed. The court considered the submissions of learned counsel for the parties.
AI-generated summary — verify with the full judgment below
1
2026:CGHC:251
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 1256 of 2025 Sri Prakhar Jain S/o Shri Manoj Kumar Jain, Aged About 31 Years, Sole Proprietor Of M/s Sharnam Ispat And Trade, Having Its Office And Place Of Business At- C-802 Wallfort, Heights, P.O.- Bhatagaon, P.S. Purani Basti, Dist. Raipur In The State Of Chhattisgarh, Pin 492001, Who Is A Citizen Of India.
... Petitioner(s) versus 1 - The Principal Commissioner Cgst And Central Excise Building, Tikra Para, Dhamtari Road,
Raipur
(C.G.)
492001 2 - Directorate General Of Goods And Service Intteligence, Raipur, Zonal Unit 4th Floor Rio Complex
Near
Fruit
Market,
Lalpur,
Raipur
492001
(C.G.) 3 - Deputy Director Of Goods And Service Intteligence, Raipur Zonal Unit 4th Floor Rio Complex Near Fruit Market, Lalpur, Raipur 492001 (C.G.)
... Respondent(s) For Petitioner : Mr. Kahaiya Ram Yadav, Advocate. For Respondents : Mr. Maneesh Sharma, Advocate. SB : Hon'ble Shri Justice Deepak Kumar Tiwari Order
on Board
2026
Heard on application
The judgment continues below.
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