Delay and laches barred writ relief where no statutory basis existed to revive appeals dismissed for default.

Writ petitions challenging rejection of restoration petitions and prior dismissal of appeals for default were held not entertainable because they were filed after prolonged delay and the explanation showed only procedural and administrative delay. The Court further stated that where the statute does not provide a basis for the relief sought, the Court cannot create a remedy. As no sufficient ground was shown to excuse the laches in approaching the Court, the petitions were dismissed for delay and laches.

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Issues: Whether the writ petitions challenging the rejection of restoration petitions and the earlier dismissal of the appeals for default could be entertained despite the delay and laches.

Analysis: The writ petitions arose from tax assessments under Section 5C of the Andhra Pradesh General Sales Tax Act, 1957, followed by revisional proceedings under Section 20 and dismissal of the appeals for default under Section 21(5A). The petitions were filed after a prolonged delay, and the explanation offered was procedural and administrative delay in pursuing the matter. The Court held that where the statute does not provide a basis for the relief sought, the Court cannot create a remedy, and no sufficient ground was shown to overlook the delay in approaching the Court.

Conclusion: The writ petitions were not entertainable and were dismissed for laches, against the petitioner.

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