Gurudev Singh vs. State Of Odisha

Facts

The petitioner, Gurudev Singh, approached the Orissa High Court in March 2021 to challenge a memorandum dated 22nd July 2017, issued by the Works Department, Government of Odisha. This memorandum was issued consequent to the commencement of the Goods and Services Tax (GST) regime. The petition was filed after a significant delay, with no valid explanation provided by the petitioner for not approaching the court earlier. The opposite parties included the State of Odisha and others.

Held

The Court held that the writ petition could not be entertained due to the inordinate and unexplained delay in approaching the Court. The memorandum being challenged was dated 22nd July 2017, and the petition was filed in March 2021, a delay of approximately three years and eight months. The Court found no valid explanation for this delay in the petition. Consequently, the petition was dismissed on the ground of laches. The Court did not delve into the merits of the challenge to the memorandum itself, as the procedural defect of delay was sufficient to dispose of the case. The operative direction was the dismissal of the petition.

Key Issues

1. Whether the writ petition is maintainable in the High Court, considering the inordinate delay in approaching the Court, and if so, on what grounds? (This issue pertains to the procedural aspect of filing a writ petition and the principle of laches). Petitioner's Argument: The judgment does not record any specific arguments made by the petitioner regarding the delay or the merits of the challenge to the memorandum. The focus appears to be on the delay itself. Revenue/State's Argument: The State's implicit argument, as reflected in the Court's reasoning, is that the petition should not be entertained due to the unexplained delay in filing.