Kcr Distillery PVT. LTD vs. Union Of INDIA
Held
The Court accepted the prayer for the restoration of WP No. 5919/2023. The reasoning was based on the averments made in the MCC, which were duly supported by an affidavit from the petitioner's authorized signatory. The Court found the explanation for the default satisfactory, considering the nature of the default. The ratio decidendi is that a writ petition dismissed for non-compliance with a peremptory order can be restored if the default is adequately explained and subject to reasonable costs and conditions for rectifying the original default. The operative direction was to restore WP No. 5919/2023 to its original number for adjudication on its merits, subject to the petitioner depositing a cost of Rs. 2,000/- with the High Court Legal Services Committee, Jabalpur, within 15 days, and removing the original default within four weeks.
Facts
The petitioner, DCR Distillery Pvt. Ltd., filed Miscellaneous Civil Case (MCC) No. 753 of 2023 seeking the restoration of Writ Petition (WP) No. 5919 of 2023. WP No. 5919/2023 had been dismissed due to non-compliance with a peremptory order dated March 20, 2023. The petitioner, through its authorized signatory, submitted averments supported by an affidavit explaining the default. 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, Assistant Commissioners of Commercial Tax, and the Directorate General of Goods and Services Tax.
Key Issues
1. Whether the default in complying with the peremptory order dated March 20, 2023, in WP No. 5919/2023, was sufficiently explained by the petitioner to warrant restoration of the writ petition, considering the provisions of the Madhya Pradesh High Court Rules and the principles of natural justice. Petitioner's Contention: The petitioner argued that the default was unintentional and supported by an affidavit, and sought restoration of the writ petition to be decided on its merits. Revenue/State's Contention: The judgment does not record any specific arguments from the revenue or state respondents regarding the restoration of the writ petition. The court's decision appears to be based on the petitioner's explanation and the court's discretion.
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. 753 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)
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 TAX SAGAR DIV-2 BHOPAL CAMP SAGAR (MADHYA PRADESH)
DIRECTORATE GENERAL OF GOODS AND SERVICES TAX THROUGH ITS REGIONAL UNIT AT 1 Signed by: SHIBA NARAYAN BISWAL Signing time: 4/20/2023 6:31:05 PM Signature Not Verifie
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