Time-barred statutory appeal cannot usually be revived through Article 226 after unexplained delay and no exceptional ground

A writ petition was declined where the petitioner had an available statutory appeal under Section 85 of the Finance Act, 1994 but failed to file it within the prescribed or extended time. The Court applied the principle that Article 226 should not be used to revive a time-barred appellate remedy, particularly after unexplained delay of about 1.5 years and in the absence of exceptional circumstances. Reliance on an earlier Division Bench decision was rejected because it did not displace the rule against bypassing the statutory mechanism when the party has slept over the remedy.

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Issues: Whether the writ petition was maintainable despite the availability and expiry of the statutory appellate remedy, and whether interference under Article 226 was warranted after the petitioner delayed challenge to the orders for about 1.5 years.

Analysis: The petitioner had a statutory appeal remedy under Section 85 of the Finance Act, 1994 against the assessment and consequential orders, but did not avail it within time or within the extended period. The Court applied the settled principle that once the statutory period for appeal expires, the extraordinary jurisdiction under Article 226 is not to be used to resurrect the barred remedy. It further noted that the petitioner approached the Court after an unreasonable delay and had not shown any exceptional circumstance justifying bypass of the statutory mechanism. The reliance placed on the earlier Division Bench decision was held not to assist the petitioner, as that decision did not dilute the law against entertaining writs where ordinary statutory relief was available and the party had slept over the remedy.

Conclusion: The writ petition was not maintainable in the facts, and interference under Article 226 was declined.

Final Conclusion: The challenge to the service tax orders failed on the ground of unexplained delay and non-exhaustion of the statutory appellate remedy, leaving the impugned orders undisturbed.

Ratio Decidendi: A party that allows the statutory appellate remedy to become time-barred cannot ordinarily invoke Article 226 to revive the lost challenge, especially where the petition is filed after unreasonable delay and no exceptional ground for writ interference is shown.

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