Writ jurisdiction and gross delay barred challenge to GST assessment after ignored notices and belated document production.

Gross delay and failure to comply with GST notices can defeat discretionary relief under Article 226. The Kerala HC found that the assessee did not properly reply to statutory notices, did not furnish the invoice details sought, and produced supplier certificates only belatedly. As the writ petition challenging the GST assessment order was filed about 2.5 years later, the Court held that the petitioner's laches and procedural lapses disentitled him from invoking writ jurisdiction. The earlier authority relied on was held inapplicable because the delay was prolonged and the available remedies had not been pursued diligently. The challenge was not entertained and the writ petition was dismissed.

---

---

Issues: Whether the writ petition challenging the GST assessment order could be entertained despite the petitioner's prolonged delay, failure to respond to statutory notices, and belated production of supplier certificates.

Analysis: The petitioner did not properly reply to the notices issued under the GST framework and did not furnish the invoice details sought in the proceedings. The certificates from suppliers were obtained in August 2023, but no prompt challenge was mounted thereafter, and the writ petition was filed only after about 2.5 years. In these circumstances, the Court held that the petitioner's gross delay and lapses disentitled him from seeking discretionary relief under Article 226. The earlier decision relied on by the petitioner was found inapplicable on account of the long delay and the petitioner's failure to pursue the available remedies diligently.

Conclusion: The challenge to the assessment order was not entertained, and the writ petition was dismissed against the assessee.

---