Union of India Interlocutory Application Dismissed for Non‑Prosecution

Authority: Gauhati High Court (Itanagar Bench)

Order Date: 02 July 2026

Case Overview

• Parties: Union of India (represented by the Commissioner, CGST and Customs, Itanagar Commissionerate, Sector A, Naharlagun, Arunachal Pradesh) versus M/s SMS Smelters Limited, NH 52A, Lekhi Village, Papum Pare District, Arunachal Pradesh.
• Nature of proceeding: Interlocutory application filed by the Union of India concerning procedural steps, notably service of notice on the respondent.
• Procedural history: The applicant failed to appear for five consecutive hearings; no steps were taken to serve notice upon the sole respondent.
• Court observations: Repeated non‑appearance demonstrated that the applicant was no longer interested in pursuing the interlocutory relief.

Final Outcome

• The Court dismissed the interlocutory application for non‑prosecution, concluding that the applicant is no longer interested in pursuing the matter.

Topics: Tax Enforcement, Legal Proceedings