Dismissed¶24

M/S Kesharwani Enterprises v. Union of India

Chhattisgarh HC4 Jan 2026WPT/95/2019

Case brief

AI extract

What is this about?

Dismissal for want of prosecution; petitioner's non-appearance at hearing in the second round; no relief granted; WPT No. 95 of 2019; High Court of Chhattisgarh at Bilaspur; Justice Naresh Kumar Chandravanshi; M/s Kesharwani Enterprises v. Union of India and revenue authorities (Finance/Department of Revenue, State of Chhattisgarh Finance, Principal Commissioner CGST & Central Excise Raipur, Commissioner Commercial Tax Raipur, Assistant Commissioner CGST & Central Excise Bilaspur); order dated 05/01/2026; NAFR.

What did the court decide?

As none appeared for the petitioner even when the case was taken up for hearing in the second round, the Court was left with no other option except to dismiss the petition for want of prosecution. ¶23

M/S Kesharwani Enterprises Vs Union of India — Chhattisgarh HC (2026) — LawSathi Research

¶1

¶2

Digitally signed byRAVI RAVISHANKAR SHANKARMANDAVI MANDAVI Date: 2026.01.05 17:33:58 +0530

¶3

2026:CGHC:238

¶4

NAFR

¶5

HIGH COURT OF CHHATTISGARH AT BILASPUR

¶6

WPT No. 95 of 2019

¶7

1 - M/s Kesharwani Enterprises Through Its Propreietor Mukesh Gupta, S/o Shri K L Gupta, Aged About 45 Years R/o Gurunanak Chowk, Torwa, Tehsil And District Bilaspur Chhattisgarh., District : Bilaspur, Chhattisgarh

¶8

... Petitioner

¶9

versus

¶10

1 - Union Of India Through Its Secretary, Finance, Department Of Revenue, Room No. 46, North Block, New Delhi, Email [email protected], District : New Delhi, Delhi.

¶11

2 - State Of Chhattisgarh Through Its Secretary, Finance, Central Secretariat, Naya Raipur, Chhattisgarh, Email [email protected], District : Raipur, Chhattisgarh.

¶12

3 - Principal Commissioner Central Excise, Custom And Service Tax (Central Gst And Central Excise) Central Exesize Building, Tikrapara, Dhamtari Road, Raipur, Chhattisgarh, Email [email protected], District : Raipur, Chhattisgarh.

¶13

4 - Commissioner Commercial Tax, Behind Raj Bhawan, Civil Lines, Raipur, Chhattisgarh Email [email protected], District : Raipur, Chhattisgarh

¶14

¶15

5 - Assistant Commissioner Central Gst And Central Excise, Bilaspur Division, Office Vyapar Vihar, Tahsil And District Bilaspur, Chhattisgarh Email Cgstbilaspur@ Gmail.Com, District : Bilaspur, Chhattisgarh

¶16

... Respondent(s)

¶17

(Cause title is taken from Case Information System)

¶18

For Petitioner	: None
For Respondents No.1, 3 & 5.	: Ms. Anshu Ratre, Advocate appears on behalf of Mr. Maneesh Sharma,
	Advocate with Mr. Roop Ram Naik, Advocate

¶19

Hon’ble Shri Justice Naresh Kumar Chandravanshi

¶20

Order on Board

¶21

05/01/2026

¶22

None appears on behalf of the petitioner even when the case is taken up for hearing in the second round.

¶23

In these circumstances, this Court is left with no other option except to dismiss this petition for want of prosecution.

¶24

Accordingly, this petition is dismissed for want of prosecution.

¶25

Sd/-

¶26

( Naresh Kumar Chandravanshi )

¶27

Judge

¶28

Ravi Mandavi

M/S Kesharwani Enterprises v. Union of India

Case brief

What is this about?

What did the court decide?

M/S Kesharwani Enterprises v. Union of India

Case brief

What is this about?

What did the court decide?

What the court decided

Issues for consideration

Procedural history

Parties & counsel

Coram

Case details

Similar cases

Narsu Yadav Vs State of Chhattisgarh

Deepmala Sonkar Vs Dayanand Sonkar

Shyam Hari Gupta Vs the Principal Commissioner of Income TAX-1

Manoj Kumar Diwakar Vs State of Chhattisgarh

Pankaj Dahire Vs Smt. Prerna Aahire

Vijay Jamnik Vs Rajesh Indewar