Dismissal of Writ Petition for Delay in Challenging Tax Order The High Court of Allahabad dismissed a writ petition challenging an order issued under the Uttar Pradesh Goods and Services Tax Act, 2017, due to a ...
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Dismissal of Writ Petition for Delay in Challenging Tax Order
The High Court of Allahabad dismissed a writ petition challenging an order issued under the Uttar Pradesh Goods and Services Tax Act, 2017, due to a significant delay of six months in approaching the court. Despite considering the circumstances, the Court declined to exercise its discretionary jurisdiction under Article 226 of the Constitution of India, emphasizing the importance of timely legal actions and the limitations on court intervention post the passing of the impugned order. The petition was disposed of with instructions for the concerned respondent authority to handle the matter in accordance with the law.
Issues: Challenge to order dated 3rd June, 2019 under the Uttar Pradesh Goods and Services Tax Act, 2017. Delay in approaching the court. Invocation of extraordinary discretionary jurisdiction under Article 226 of the Constitution of India.
The High Court of Allahabad heard a writ petition challenging an order dated 3rd June, 2019, issued by the Deputy Commissioner, Commercial Tax Office, Varanasi, under section 62 of the Uttar Pradesh Goods and Services Tax Act, 2017. The petition was filed on 24th February, 2020. The Court noted a delay of six months from the passing of the impugned order to the date of receipt by the petitioner, raising concerns about the petitioner's bona fides. Despite this delay, the Court considered the circumstances and held that they did not warrant the invocation of its extraordinary discretionary jurisdiction under Article 226 of the Constitution of India.
The Court emphasized that since the order had already been passed by the respondent authority, it did not find the case suitable for the exercise of its extraordinary discretionary powers. Consequently, the writ petition was disposed of with the observation that if the petitioner had taken any steps regarding the order dated 3rd June, 2019, the concerned respondent authority should handle the matter in accordance with the law. The Court's decision underscored the importance of timely legal actions and the limitations on the Court's intervention based on the specific circumstances of each case.
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