Supreme Court Dismisses Appeal Upholding Tax Validity Decision

The Supreme Court dismissed the appeal against the Allahabad High Court decision in a tax validity challenge under the U.P. Sales Tax Act. The dismissal was primarily due to the petitioner's delay in filing the petition and failure to explore other remedies. The court emphasized that ignorance of the law does not justify delays. Despite dismissing the appeal, no costs were awarded given the unlawful tax collection.

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The Supreme Court dismissed the appeal against the decision of the Allahabad High Court in a writ petition challenging the validity of tax imposed under the U.P. Sales Tax Act. The petitioner's delay in filing the petition and failure to pursue alternative remedies were key reasons for the dismissal. The court noted that ignorance of the law is not an excuse for delay. The appeal was dismissed, but no costs were awarded due to the unlawful tax collection.

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