2021 (10) TMI 430 - HC - GST

Transitional Input Tax Credit - seeking direction to respondent to accept the manually filed TRAN-1 - HELD THAT - These cases are listed today under caption 'for dismissal'. Today also when the cases are taken up for hearing, there is no representation for the petitioners. Hence, these writ petitions are dismissed for want of prosecution.

Summary

Issues:
- Petition seeking Writ of Certiorarified Mandamus to quash certain records and direct acceptance of manually filed document for transitional input tax credit.

Analysis:
The petitioners sought a Writ of Certiorarified Mandamus to quash records of the respondent in Form GST DRC-02 and direct acceptance of a manually filed TRAN-1 for availing transitional input tax credit. Despite multiple opportunities, the petitioners failed to appear before the court for hearings on various dates. On the latest hearing date, no representation was made by the petitioners, leading the court to dismiss the writ petitions for want of prosecution. The court ordered the dismissal under the caption 'for dismissal' and closed the connected miscellaneous petitions without imposing any costs on the petitioners.

This judgment highlights the importance of active participation and representation in legal proceedings. The court's decision to dismiss the petitions due to the petitioners' failure to appear underscores the necessity for parties to diligently pursue their cases and engage with the judicial process. The dismissal for want of prosecution serves as a reminder of the responsibilities that litigants bear in advancing their claims before the court. In this case, the absence of the petitioners during multiple hearings ultimately led to the unfavorable outcome of the dismissal of their petitions.