A Single Bench of the Calcutta High Court dismissed writ petition (WP) as no cogent explanation was given for the delay of three years.
By the writ petition, the writ petitioner, Saru Kankani, has prayed for a direction upon the respondent authority concerned under the Service Tax Act to issue Discharge Certificate in favour of the petitioner in view of payment of tax and declaration made by the petitioner on 30th December, 2019 in Form SVLDRS-3.
According to the writ petitioner, as per notification no. 05/2019 Central Excise –NT, dated 21st August, 2019, the respondent authority was duty bound to issue the Discharge Certificate within thirty days from the date of making such declaration and deposit. The petitioner has filed this writ petition on 19th April, 2023.
The Court of Justice Md. Nizamuddin observed that “the writ petition has been filed almost after the expiry of more than three years from the date of making such declaration without any cogent explanation of such inordinate delay in approaching the writ court. There is no explanation at all in the writ petition with regard to this inordinate delay. In the meantime, adjudication order has also been passed which is an appealable order.”
“In view of the conduct of the petitioner in approaching the writ court after such inordinate delay without any explanation and in view of the fact that an adjudication order has already been passed which is an appealable order, I am not inclined to entertain this writ petition” the Court opined.
The Court however, concluded by noting that the dismissal of the writ petition, however, will not be a bar for the petitioner to seek any relief before the appropriate forum in accordance with applicable law.
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