Inordinate delay bars writ relief when a stale refund challenge is brought after years of unexplained lapse.

A writ petition challenging rejection of condonation of delay in a refund claim was declined because it was filed after an unexplained and substantial lapse of time. The challenge was directed against an order passed nearly five years earlier, while the underlying refund claims related to assessment years more than fourteen years old. On these facts, the HC refused to entertain the petition and dismissed it, treating the claim as stale. The principle applied was that writ relief may be denied where the challenge is brought after inordinate delay and the dispute has become stale.

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Issues: Whether the writ petition challenging the rejection of the application for condonation of delay in seeking refund was liable to be entertained despite the long lapse of time.

Analysis: The petition challenged an order passed nearly five years earlier, and the underlying refund claim related to assessment years that were more than fourteen years old. In view of this unexplained and substantial delay, the Court declined to entertain the writ petition.

Conclusion: The issue was decided against the petitioner and in favour of the Revenue.

Final Conclusion: The writ petition was not entertained on account of inordinate delay and was dismissed.

Ratio Decidendi: A writ petition may be refused where the challenge is brought after inordinate delay and the claim has become stale.

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