https://www.taxtmi.com/caselaws?id=789785 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. en-us Tue, 17 Mar 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789785 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. Case-Laws GST Tue, 17 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789785