Chhattisgarh HC Restores Dismissed Tax Case Against SECL, Grants 7 Days to Cure Procedural Defaults [Read Order]

The MCC was filed by the Deputy Commissioner of Income Tax against SECL, which is headquartered on Seepat Road in Bilaspur. The dispute pertains to the assessment year 2010-11. During the proceedings, Advocate Ajay Kumrani represented the Income Tax Department, while Advocate Mohit Kumar appeared on behalf of SECL.

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After hearing arguments on both admission and the MCC, the court admitted the case and issued a notice to SECL. Advocate Mohit Kumar accepted the notice on behalf of the company. The court then went deeply into the MCC, which requested to revive the dismissed tax case. After going through the reasons presented, the bench concluded that the dismissal was due to procedural lapses and deemed it appropriate to restore the case to its original status.

The High Court directed that Tax Case No. 216 of 2024 be reinstated for further hearing and disposal under the law. The SECL was given a strict deadline of seven days from the order date to rectify the procedural defaults that had led to the dismissal. The bench in this case took a view that cases should be decided on their merits rather than technicalities, while also holding parties accountable for adhering to procedural requirements.

The bench comprising Justices Sanjay K. Agrawal and Deepak Kumar Tiwari ruled in favour of the department and restored the case, granting SECL a seven-day window to rectify the identified defaults. And thus fresh examination would be conducted on substantive grounds.

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