Writ interference denied for withdrawal of eligibility certificate after closure, asset transfer, and unexplained delay triggering laches.

Withdrawal of an industrial unit's eligibility certificate was upheld where concurrent factual findings showed that the unit had remained closed for more than six months, machinery had been shifted, and the exemption conditions under the Haryana General Sales Tax Rules were violated. The court declined writ interference because those findings were not shown to be perverse and the challenge was filed after an unexplained delay of about one and a half years, attracting laches. The cancellation and appellate orders were therefore left undisturbed.

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Issues: Whether withdrawal of the eligibility certificate granted to the industrial unit under Rule 28B(10)(a)(ii) and (iii) of the Haryana General Sales Tax Rules, 1975 was liable to be interfered with in writ jurisdiction, and whether the petition was barred by laches.

Analysis: The eligibility certificate could be withdrawn during its currency where the unit had discontinued business for more than six months or had transferred fixed assets adversely affecting manufacturing capacity. The record contained concurrent findings by the original and appellate authorities that the unit had remained closed, machinery had been shifted, and the conditions for exemption were violated. Those findings were not shown to be perverse. The petition was also filed after an unexplained delay of about one and a half years after the review was dismissed, attracting the principle of laches.

Conclusion: Interference was declined and the withdrawal of the eligibility certificate was upheld.

Final Conclusion: The writ petition failed on both delay and merits, and the impugned cancellation and appellate orders remained undisturbed.

Ratio Decidendi: Writ interference is unwarranted where concurrent factual findings show violation of the exemption conditions, and the challenge is further defeated by unexplained delay and laches.

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