M/S. I.P.IMPEX vs STATE OF GUJARAT Advocate - GOVERNMENT PLEADER( — MCA/596/2026

Case under Civil Procedure Code, 1908 Section 00. Disposed: --36-MCA DISPOSED OF on 24th April 2026.

Case disposed

CNR: GJHC240116692026

Filing Number

MCA/4887/2026

Filing Date

11-Feb-2026

Registration No

MCA/596/2026

Registration Date

05-Mar-2026

Judge

Honourable Mr. Justice Bhargav D. Karia , Honourable Mr.justice D.n.ray

Coram

Honourable Mr. Justice Bhargav D. Karia , Honourable Mr.justice D.n.ray

Bench Type

SINGLE

Category

67-DB - CIVIL MISC. APPLICATION - CODE OF CIVIL PROCEDURE, 1908 ( 67 )

Sub-Category

924-DB - CIVIL MISC. APPLICATION - CODE OF CIVIL PROCEDURE, 1908 - RESTORATION ( 924 )

Judicial Branch

JUDICIAL

Decision Date

24-Apr-2026

Nature of Disposal

--36-MCA DISPOSED OF

Last updated 12-May-2026

Acts & Sections

Civil Procedure Code, 1908 Section 00

Petitioner(s)

  1. 1.M/S. I.P.IMPEX

    Adv. MR RUCHIT J VYAS(

Respondent(s)

  1. 1.STATE OF GUJARAT Advocate - GOVERNMENT PLEADER(

  2. 2.DEPUTY COMMISSIONER OF STATE TAX

    Adv. GOVERNMENT PLEADER(

  3. 3.COMMERCIAL TAX OFFICER

    Adv. GOVERNMENT PLEADER(

Case History

  1. Case disposedDisposed

  2. 24-Apr-2026

    Honourable Ms. Justice Harsha Devani,honourable Mr. Justice Bhargav D. KariaView PDF

    The Gujarat High Court allowed M/S. I.P.IMPEX's restoration application and recalled the dismissal order dated 17.04.2025, restoring Special Civil Application No. 13319 of 2023 to the file for decision on merits. The court accepted the petitioner's unconditional apology for non-prosecution due to the advocate's unavailability (being engaged in another court matter) and condoned the 270-day delay in filing the restoration application, citing communication gaps in the advocate's office as the cause. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 24-Apr-2026

    3600-Fresh Matters

    Honourable Mr. Justice Bhargav D. Karia , Honourable Mr.justice D.n.ray

  4. 10-Apr-2026

    Honourable Ms. Justice Harsha Devani,honourable Mr. Justice Bhargav D. KariaView PDF

  5. 10-Apr-2026

    3600-Fresh Matters

    Honourable Mr. Justice Bhargav D. Karia , Honourable Mr.justice D.n.ray

  6. 19-Feb-2026

    Additional Registrar (Judicial)

  7. 19-Feb-2026

    First hearing

    Initial hearing scheduled

  8. 11-Feb-2026

    Case filed

    Registration No. MCA/596/2026

casestatus.in Summary

The Gujarat High Court allowed M/S. I.P.IMPEX's restoration application and recalled the dismissal order dated 17.04.2025, restoring Special Civil Application No. 13319 of 2023 to the file for decision on merits. The court accepted the petitioner's unconditional apology for non-prosecution due to the advocate's unavailability (being engaged in another court matter) and condoned the 270-day delay in filing the restoration application, citing communication gaps in the advocate's office as the cause. This case analysis is maintained by casestatus.in based on publicly available court records.

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