Dcr Distillery PVT. LTD vs. Union Of INDIA
Held
The Court allowed the Miscellaneous Civil Case (MCC) No. 752 of 2023, thereby restoring Writ Petition (WP) No. 5459 of 2023 to its original number. The Court accepted the prayer for restoration based on the averments made in the MCC, which were duly supported by an affidavit from the office clerk of the applicant's learned counsel. The Court found the nature of the default to be such that restoration was permissible. The restoration was made conditional upon the applicant paying a cost of Rs. 2,000/- to the High Court Legal Services Committee, Jabalpur, within 15 days from the date of the order. Additionally, the applicant was required to remove the default in WP No. 5459/2023 within four weeks. Upon compliance with these conditions, WP No. 5459/2023 would be adjudicated on its merits. No issues were expressly left undecided.
Facts
The applicant, DCR Distillery Pvt. Ltd., filed Miscellaneous Civil Case (MCC) No. 752 of 2023 seeking restoration of Writ Petition (WP) No. 5459 of 2023. WP No. 5459 of 2023 had been dismissed due to non-compliance with a peremptory order dated March 20, 2023. The MCC was supported by an affidavit from the office clerk of the applicant's counsel. The respondents include various authorities from the Union of India and the State of Madhya Pradesh, including the Ministry of Finance, Commercial Tax Department, Goods and Service Tax Council, Commissioner of Commercial Tax, and Assistant Commissioners of Commercial Taxes and State Tax.
Key Issues
1. Whether the applicant's application for restoration of WP No. 5459/2023 should be allowed, considering the reasons for its dismissal for non-compliance with a peremptory order. This issue concerns the discretion of the Court to restore a dismissed petition based on the explanation provided for the default. Contentions: Petitioner/Applicant: Argued that the MCC should be allowed based on the averments made in the petition, supported by an affidavit, explaining the default that led to the dismissal of the writ petition. The applicant sought the restoration of the writ petition to be adjudicated on its merits. Revenue/State: No specific arguments are recorded for the respondents in this MCC. The judgment focuses on the applicant's plea for restoration.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE SHEEL NAGU & HON'BLE SHRI JUSTICE DWARKA DHISH BANSAL ON THE 19th OF APRIL, 2023 MISC. CIVIL CASE No. 752 of 2023 BETWEEN:- DCR DISTILLERY PVT. LTD THROUGH ITS AUTHORIZED SIGNATORY MR. NITENDRA SINGH RATHORE 15/24 SADAR BAZAR SAGAR MADHYA PRADESH ADDRESSED AT BUNGALOW NO. 1 SADAR BAZAR MADHYA PRADESH SAGAR (MADHYA PRADESH) .....APPLICANT (BY SHRI M. K. KHARE - ADVOCATE) AND 1. UNION OF INDIA THROUGH ITS REVENUE SECRETARY MINISTRY OF FINANCE UNION OF INDIA NORTH BLOCK NEW DELHI (DELHI)
THE STATE OF MADHYA PRADESH, THROUGH ITS PRINCIPAL SECRETARY, COMMERCIAL TAX DEPARTM ENT VALLABH BHAWAN, BHOPAL (MADHYA PRADESH)
GOODS AND SERVICE TAX COUNCIL, THROUGH ITS SECRETARY, 5TH FLOOR, TOWER II, JEEWAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI (DELHI)
COMMISSIONER OF COMMERCIAL TAX INDORE MG ROAD, INDORE (MADHYA PRADESH)
ASSISTANT COMMISSIONER, COMMERCIAL TAXES DEPARTMENT DIV 2, BHOPAL CAMP SAGAR (MADHYA PRADESH)
DIRECTORATE GENERAL OF GOODS AND SERVICE TAX THROUGH ITS REGIONAL UNIT AT 1 Signed by: SHIBA NARAYAN BISWAL Signing time: 4/20/2023 6:31:05
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