Reasonable-time rule for writ relief limits challenge where a statutory GST appeal was available and delay was unexplained.

A writ petition challenging an adjudication order under the West Bengal Goods and Services Tax Act was not entertained because it was filed more than one and a half years late and the delay was not satisfactorily explained. The HC reiterated that Article 226 relief must ordinarily be sought within a reasonable time and that writ jurisdiction should not be used as a substitute for the statutory appellate mechanism. The availability of an appeal under the Act also weighed against interference. The petition was dismissed, with liberty to pursue the appellate remedy in accordance with law.

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Issues: Whether the writ petition challenging the adjudication order under the West Bengal Goods and Services Tax Act, 2017 should be entertained despite delay and the availability of an alternative statutory appeal.

Analysis: The petition was filed more than one and a half years after the impugned adjudication order. The Court reiterated that although no strict limitation period governs a writ petition, Article 226 relief must ordinarily be sought within a reasonable time and delay must be satisfactorily explained. It also noted that a litigant who has failed to avail the statutory remedy within time cannot ordinarily seek writ intervention as a substitute for the appellate mechanism. The availability of an appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017 weighed against interference in the extraordinary writ jurisdiction.

Outcome: The writ petition was not entertained and was dismissed, while leaving the petitioner free to pursue the appellate remedy in accordance with law.

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