1 2026:CGHC:9425-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 197 of 2026 The Principal Commissioner CGST And Central Excise, GST Bhavan, Dhamtari Road, Tikrapara, Raipur C.G. ... Petitioner versus M/s Hariom Ingots and Power Pvt. Ltd. Light Industrial Area, Bhilai C.G. 490026 ... Respondent For Petitioner : Mr. Maneesh Sharma, Advocate. For Respondent : None. DB: Hon'ble Shri Justice Sanjay S. Agrawal & Hon'ble Shri Justice Amitendra Kishore Prasad Order on Board 24.02.2026 1) Heard on admission. 2) This M.C.C. has been filed for the restoration of TAXC No.5 of 2020, which was dismissed in default by this Court vide order dated 02.02.2026. 3) For the reasons assigned in the application for restoration, which is duly supported by an affidavit, we are inclined to allow the same. YOGESH TIWARI Digitally signed by YOGESH TIWARI Date: 2026.02.24 17:23:33 +0530 2 4) Accordingly, the instant M.C.C. is allowed and, the TAXC No.5 of 2020 is directed to be restored to its original number. No order as to cost(s). Sd/- (Sanjay S. Agrawal) Judge Sd/- (Amitendra Kishore Prasad) Judge Yogesh