Himanshu Agro Industries vs. Assistant Commissioner

Facts

The petitioner, Himanshu Agro Industries, through its proprietor Mr. Himanshu Chandrakar, filed an application for the restoration of Writ Petition No. 121 of 2022. This writ petition was previously dismissed for want of prosecution on April 8, 2026. The application for restoration was heard by the High Court of Chhattisgarh at Bilaspur on April 29, 2026. The respondent in the matter is the Assistant Commissioner, State Goods and Services Tax, Circle-9, Division-II, Raipur, Chhattisgarh.

Held

The Court allowed the application for restoration. Taking into consideration the submissions made by the learned counsel for the applicant and the cause shown in the application, the Court found sufficient grounds to restore Writ Petition No. 121 of 2022 to its original number. Consequently, the Miscellaneous Civil Case (MCC) No. 409 of 2026, which was the application for restoration, was disposed of. The operative direction was to restore the writ petition. No specific issues regarding GST law were decided as the matter concerned the procedural restoration of a dismissed petition.

Key Issues

1. Whether the application for restoration of Writ Petition No. 121 of 2022, dismissed for want of prosecution, should be allowed? The applicant argued that sufficient cause was shown for the non-prosecution of the writ petition. The applicant's counsel presented submissions to this effect. The respondent, the State, did not record any specific arguments against the restoration in the judgment. The court had to decide whether the reasons provided by the applicant for the dismissal of the writ petition were satisfactory to warrant its restoration to the original number.