1 (MCC No. 874 of 2025) 2025:CGHC:43948-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 874 of 2025 1 - M/s Raigarh Iron Industries Ltd. (A Limited Company Registered Under The Relevant Provisions Of The Companies Act, 2013) Having Its Regional/plant Office At 12th Km Milestone, Gharghoda Road, Jindal Industrial Park, Raigarh, Dist- Raigarh C.G., Through Its Director, Rajeev Lochan, S/o Shri Shivakant Mishra, Age- About 48 Years, R/o H/o Dev Lal Dewangan, Housing Board Colony, Chakradhar Nagar, Raigarh, Dist- Raigarh C.G. --- Applicant(s) versus 1 - Commissioner Of Commercial Tax Office Of The Commissioner Of Commercial Tax, Behind Raj Bhavan Civil Line, Raipur C.G. --- Non-applicant(s) (Cause-title taken from the Case Information System) ------------------------------------------------------------------------------- For Applicant :- Mr. Prashant Dansena, Advocate on behalf of Mr. Abhay Tiwari, Advocate For State :- Mr. Ajeet Singh, Govt. Advocate ------------------------------------------------------------------------------- Division Bench Hon'ble Shri Justice Sanjay K. Agrawal and Hon'ble Shri Justice Deepak Kumar Tiwari Order on Board (29.08.2025) Sanjay K. Agrawal, J 1. Heard on IA No.1, which is an application seeking ADITI DIWAN KAIWART Digitally signed by ADITI DIWAN KAIWART Date: 2025.08.29 18:01:40 +0530 2 (MCC No. 874 of 2025) condonation of delay in filing the application for restoration of TAXC No.227/2024. 2. In the considered opinion of this Court, sufficient cause has been shown by the applicant for the delay of 02 days caused in filing of this MCC. Accordingly, I.A. No.1 is allowed and the delay is hereby condoned. 3. Also, heard on admission. 4. Admit. 5. Issue notice to the non-applicant. 6. Learned counsel for the non-applicant accepts notice on behalf of the non-applicant. 7. With the consent of the parties, heard finally. 8. This MCC has been filed seeking restoration of TAXC No.227/2024, which was dismissed for want of prosecution by order of this Court dated 11.06.2025. 9. For the reasons stated in the application, the same is allowed. TAXC No.227/2024 is restored to its original number subject to payment of cost of Rs. 3,000/- (Rupees Three Thousand Only) before the High Court Legal Services Committee and file proof thereof before this Court within 15 days from today. It is made clear that failure to deposit 3 (MCC No. 874 of 2025) amount of cost by the applicant within the above time frame shall lead to automatic dissolution of this order. 10. Accordingly, this MCC is allowed. Sd/- Sd/- (Sanjay K. Agrawal) (Deepak Kumar Tiwari) Judge Judge @d!t!