M/S Taneja Iron And Steel Co. LTD. Through Manoj Teneja vs. The Central Board Of Indirect Taxes And Customs

MCC/2244/2023HC Madhya PradeshGST27 September 2023Bench: HON'BLE SHRI JUSTICE VIVEK RUSIA2 pages

For Petitioner: Abhishek Tugnawat

AI SummaryAllowed

Held

The Court decided to condone the delay of 268 days in filing the Misc. Civil Case (MCC) No. 2244 of 2023, allowing I.A.No.7659/2023 for the reasons assigned in the application. Consequently, the Court allowed the main petition for the restoration of Writ Petition No. 16898/2022, which had been dismissed due to non-compliance with a conditional order dated 11.10.2022. The restoration was granted with a cost of Rs. 2000/-, to be deposited in the account of the H.C. Employees Union. The Court directed that WP No. 16898/2022 be restored to its original number and a copy of the order be retained in its file. No issues were expressly left undecided.

Facts

The petitioner, M/s Taneja Iron and Steel Co. Ltd., filed an application for condonation of delay in filing a Misc. Civil Case (MCC) No. 2244 of 2023. The delay was 268 days. The MCC was filed for the restoration of Writ Petition (WP) No. 16898/2022, which had been dismissed due to non-compliance with a conditional order dated 11.10.2022. The respondents are various authorities under the Central Board of Indirect Taxes and Customs (CBIC). The application for condonation of delay was allowed, and the main petition for restoration of the writ petition was also allowed with costs.

Key Issues

1. Whether the delay of 268 days in filing the Misc. Civil Case (MCC) No. 2244 of 2023 should be condoned, considering the reasons provided by the petitioner. 2. Whether Writ Petition No. 16898/2022, which was dismissed for non-compliance with a conditional order dated 11.10.2022, should be restored to its original number. Petitioner's Arguments: The petitioner sought condonation of delay and restoration of the writ petition, presumably arguing that sufficient cause existed for the delay and non-compliance, although specific arguments are not detailed in the provided text. Revenue/State's Arguments: The judgment does not record any specific arguments made by the respondents.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF MADHYA PRADESH AT INDORE BEFORE HON'BLE SHRI JUSTICE VIVEK RUSIA & HON'BLE SHRI JUSTICE ANIL VERMA ON THE 27th OF SEPTEMBER, 2023 MISC. CIVIL CASE No. 2244 of 2023 BETWEEN:- M/S TANEJA IRON AND STEEL CO. LTD. THROUGH MANOJ TENEJA S/O MANOHARLAL JI, AGED ABOUT 60 YEARS, OCCUPATION: BUSINESS R/O PLOT NO.580, SECTOR III, INDUSTIRAL AREA, PITHAMPUR, DISTRICT DHAR (MADHYA PRADESH) .....APPLICANT (SHRI ABHISHEK TUGNAWAT, ADVOCATE FOR THE PETITIONER.) AND 1. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS CHIEF COMMISSIONER CGST AND CENTRAL EXCISE CGST BHAVAN BHOPAL (MADHYA PRADESH) 2. THE PRINCIPAL COMMISSIONER CGST AND CENTRAL EXCISE 29, BHARATPURI ADMINISTRATIVE AREA UJJAIN (MADHYA PRADESH) 3. THE DEPUTY/ ASSISTANT COMMISSIONER CGST AND CENTRAL EXCISE DIVISION II, CR BUILDING, 510, SECTOR III, INDUSTRIAL AREA PITHAMPUR, DIST. DHAR (MADHYA PRADESH) .....RESPONDENTS (SHRI PRASANNA PRASAD, ADVOCATE FOR THE RESPONDENT.) This application coming on for orders this day, Justice Vivek Rusia passed the following:

01.

Heard on I.A.No.7659/2023, which is an application for condonation 1 (VIVEK RUSIA) JUDGE (ANIL VERMA) JUDGE of delay in filin

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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.