https://www.taxtmi.com/caselaws?id=411089 Gross delay and laches can defeat discretionary writ relief under Article 226 where the applicant failed to file a complete incentive-scrip application within time, received rejection on limitation grounds, and then remained inactive for a prolonged period before seeking relief. The unsatisfactory explanation for the delay and the belated approach to the Policy Relaxation Committee weighed against equitable intervention. On those facts, discretionary and equitable relief was declined, and the challenge failed. en-us Tue, 10 Aug 2021 00:00:00 +0530 Fri, 15 Apr 2022 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411089 Gross delay and laches can defeat discretionary writ relief under Article 226 where the applicant failed to file a complete incentive-scrip application within time, received rejection on limitation grounds, and then remained inactive for a prolonged period before seeking relief. The unsatisfactory explanation for the delay and the belated approach to the Policy Relaxation Committee weighed against equitable intervention. On those facts, discretionary and equitable relief was declined, and the challenge failed. Case-Laws Customs Tue, 10 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411089