https://www.taxtmi.com/caselaws?id=773858 The HC dismissed the writ petition on grounds of delay and laches. The petitioner failed to exhaust the statutory remedy of appeal under Section 86 of the Finance Act, 1994, before approaching the writ court. The cause of action accrued in October 2014, but the petition was filed in June 2019, creating a five-year delay. The court held that delay defeats equity and writ courts should not grant extraordinary relief to applicants who sleep over their rights for considerable periods. Despite no fixed limitation period for writ petitions, reasonable time consideration is mandatory when invoking extraordinary jurisdiction under Article 226. en-us Wed, 18 Jun 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773858 The HC dismissed the writ petition on grounds of delay and laches. The petitioner failed to exhaust the statutory remedy of appeal under Section 86 of the Finance Act, 1994, before approaching the writ court. The cause of action accrued in October 2014, but the petition was filed in June 2019, creating a five-year delay. The court held that delay defeats equity and writ courts should not grant extraordinary relief to applicants who sleep over their rights for considerable periods. Despite no fixed limitation period for writ petitions, reasonable time consideration is mandatory when invoking extraordinary jurisdiction under Article 226. Case-Laws Service Tax Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773858