High Court of Gujarat

M/S U S STANDARD ISPAT PVT. LTD.versusDY. COMMISSIONER OF STATE TAX, APPEAL 2, AHMEDABAD

Disposal: 26-DISMISSED @ ADM.STAGE
Bench: A S SUPEHIAPRANAV TRIVEDI

Holding

The appeal is dismissed for non‑prosecution.

Summary

M/S U S Standard Ispat Pvt. Ltd. filed a tax appeal before the Gujarat High Court against the Dy. Commissioner of State Tax. The appellant’s counsel, Mr. J.F. Mehta, informed the Court that despite diligent efforts he could not locate or contact the appellant. The Court noted that the appellant could still approach the already constituted Tribunal, but given the inability to prosecute the matter, the appeal was dismissed for non‑prosecution. The Court directed that any restoration application must be accompanied by an affidavit stating whether any cause of action survives and whether the appellant has a remedy before the Tribunal. No merits of the tax dispute were addressed.

Issues considered

Whether the appeal should be dismissed for non‑prosecution due to the appellant’s inability to be contacted and the lack of prosecution of the case?

Subjects

tax appealnon‑prosecutionrestoration applicationtribunal jurisdictionprocedural default

Judgment

       C/TAXAP/564/2023                                                       ORDER DATED: 23/01/2026




               IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                                R/TAX APPEAL NO. 564 of 2023
==========================================================
                  M/S U S STANDARD ISPAT PVT. LTD.
                               Versus
        DY. COMMISSIONER OF STATE TAX, APPEAL 2, AHMEDABAD
==========================================================
Appearance:
MR JF MEHTA(461) for the Appellant(s) No. 1
==========================================================
   CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA
         and
         HONOURABLE MR. JUSTICE PRANAV TRIVEDI

                               Date : 23/01/2026
                                ORAL ORDER
                  (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

          Learned             advocate               Mr.Mehta              very          fairly            has
pointed out that despite his best efforts having been
made, he is unable to contact the appellant. He has
submitted that even otherwise, the appellant at this
stage would also have remedy to approach the
Tribunal, which is already constituted.

          Under the circumstances,                                      the matter stands
dismissed for non-prosecution. If any restoration
application is filed, the same shall contain an
affidavit of the appellant inter alia stating as to
whether any cause of action survives and if the same
survives, whether he has remedy to file an appeal
before the Tribunal.

                                                                                                Sd/-
                                                                                     (A. S. SUPEHIA, J)

                                                                                                Sd/-
                                                                                (PRANAV TRIVEDI, J)
NVMEWADA/53
Original copy of this order has been signed by the Hon'ble Judges.
Digitally signed by: NEHABEN VINODBHAI MEWADA(HC01571), PRIVATE SECRETARY, at High Court of Gujarat on 23/01/2026 13:55:57




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