South Eastern Coal Field Limited vs. Commissioner Of CGST And Central Excise

WP/7108/2024HC Madhya PradeshGST17 September 2025Bench: REGISTRAR (J-I)2 pages
For Petitioner: Amit Shrivastava
AI SummaryRemanded

Held

The Court did not decide the substantive issues of the writ petition. Instead, it addressed the procedural matter of curing defects. The Court noted that the petition was initially dismissed due to non-compliance with office objections. However, a subsequent order in MCC No. 1186 of 2025 directed the restoration of the petition. The Court then granted the petitioner a further period of 7 days to cure the defects pointed out by the office. The Court held that if these defects are not cured within the stipulated period, the matter would be placed before the Court for appropriate orders. The operative direction is to cure the defects within 7 days, failing which further orders will be passed.

Facts

The petitioner, South Eastern Coal Field Limited, filed a writ petition (WP No. 7108 of 2024) before the Madhya Pradesh High Court. Initially, the Court, by an order dated December 18, 2024, directed the petitioner to cure defects pointed out by the office. Due to non-compliance, the petition was dismissed. Subsequently, by an order dated May 10, 2025, in MCC No. 1186 of 2025, the Court directed the restoration of the petition. The matter was listed for consideration due to office objections. The Court granted the petitioner a period of 7 days to cure the defects, failing which the matter would be placed for appropriate orders.

Key Issues

1. Whether the writ petition, WP No. 7108 of 2024, should be restored to its original number despite initial non-compliance with office objections, considering the subsequent order in MCC No. 1186 of 2025. Petitioner's Contention: The petitioner would argue that the subsequent order for restoration in MCC No. 1186 of 2025 effectively condoned the earlier non-compliance and directed the petition to be heard on merits. Revenue's Contention: The revenue's contention is not recorded in the provided judgment. The judgment focuses solely on the procedural aspect of curing defects and the restoration of the petition.

AI-generated summary — verify with the full judgment below

(REGISTRAR (J-I)) Dated : 17-09-2025 None Present. The matter is listed for consideration due to the default as pointed out by the office. Upon perusal of the record, it is submitted that vide Hon’ble Court Order dated 18.12.2024 (Common Conditional Order), the petitioner was directed to cure the defect(s) as pointed out by the office. Due to non- compliance, the petition was dismissed. However, by a subsequent order dated 10.05.2025 passed in MCC No. 1186 of 2025 the Hon’ble Court directed restoration of the petition/application/appeal to its original number, and it was restored A period of 7 days is granted to the counsel for the petitioner to cure the defects as pointed out by the office. In the event of non-compliance within the stipulated period, the matter be placed before the Hon’ble Court for appropriate orders. The office is directed to take necessary steps and list the case accordingly.

1 WP-7108-2024 2 WP-7108-2024 Signe

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Reproduced from the public record of the Madhya Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.