1 CGHC010195182024 2026:CGHC:31422 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 541 of 2024 • M/s Navkaar Associates Through Its Partner Shri Navin Nagwani, Age 43 Years, S/o Mata Laxmi Nursing Home, Anupam Nagar, Shankar Nagar, Raipur, Chhattisgarh. ... Applicant versus 1. Union Of India Through The Secretary, Ministry Of Finance, Department Of Revenue, Govt. Of India, New Delhi, India. 2. The Principal Commissioner Central GST And Central Excise, Having Office At GST Bhawan, Tikrapara, Raipur (C.G.) 3. The Additional Commissioner Central GST And Central Excise, Having Office Of GST Bhawan, Tikrapara, Raipur (C.G.) 4. Designated Committee Constituted Under SVLDR Scheme, 2019 Through The Principal Commissioner, Central GST And Central Excise Having Office At GST Bhawan, Tikrapara, Raipur (C.G.) 5. GST Council Through Its Chairman, New Delhi, India 6. Central Board Of Indirect Taxes Having Office At New Delhi. ... Respondent(s) For Applicant : Mr. Manaynath Thakur, Advocate For Non-Applicants : Mr. Maneesh Sharma, Advocate Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 23.07 .2026 1. Heard on I.A. No. 01/2024, an application for condonation of delay. 2. Having considered the reasons assigned in the application, I.A. No. 01/2024 is allowed and delay of 234 days caused in filing MCC is hereby condoned. 3. The present MCC has been moved for restoration of WPT No. 180 of 2023. SIDDHANT TAMRAKAR Digitally signed by SIDDHANT TAMRAKAR Date: 2026.07.23 14:29:24 +0530 2 4. Learned counsel for applicant would submit that in WPT No. 180 of 2025, three weeks’ time was granted to make default good vide order dated 22.08.2023 and on account of peremptory order, the said petition was dismissed. He would submit that due to inadvertence, applicant could not rectify the default. He would submit that applicant is highly interested to pursue the original matter and he is ready to remove the default. He would pray to restore the petition to its original number. 5. On the other hand, Mr. Maneesh Sharma would oppose. 6. Heard. 7. Having considered submissions made by Mr. Thakur and reasons assigned in the application, same is allowed. The WPT No. 180 of 2023 is restored to its original number subject to payment of cost of Rs. 5,000/- payable to Library Fund, High Court Bar Association, Bilaspur. 8. Accordingly, the instant MCC is hereby disposed of. Sd/- (Rakesh Mohan Pandey) JUDGE $iddhant