2016 (10) TMI 1128

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....I, for the Respondent. ORDER Heard Sri Tarun Gulati assisted by Sri Nishant Mishra, learned counsel for petitioner and Sri Praveen Kuamr, learned counsel for respondent. 2. Writ petition is directed against show cause notice dated 21-10-2015 and 23-10-2015 (Annexure-1 & 2 to this writ petition) issued by Principal Commissioner of Service Tax, Noida. 3. This writ petition has ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d is shown to have occurred so as to justify undue delay and laches in approaching this Court. 4. Delay and laches constitute substantial reason for disentitling relief in equitable jurisdiction under Article 226 of the Constitution of India. In New Delhi Municipal Council v. Pan Singh and others - J.T. 2007 (4) SC 253, the Apex Court observed that after a long time the writ petition shoul....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....was reiterated in State of Orissa v. Pyari Mohan Samantaray and others - AIR 1976 SC 2617 and State of Orissa and others v. Arun Kumar Patnaik and others - 1976 (3) SCC 579 and the said view has also been followed in Shiv Dass v. Union of India and others - AIR 2007 SC 1330 = 2007 (1) Supreme 455 and New Delhi Municipal Council (supra). The aforesaid authorities of the Apex Court has also been fol....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ong Hurde etc. - (1874) 5 PC 239 and held as under : "Now the doctrine of laches in Courts of Equity is not an arbitrary or technical doctrine. Where it would be practically unjust to give a remedy either because the party has, by his conduct done that which might fairly be regarded as equivalent to a waiver of it, or where by his conduct and neglect he has though perhaps not waiving that remed....