Gurudev Singh vs. State Of Odisha

WP(C)/11768/2021HC OrissaGSTCNR ODHC01023019202126 March 2021Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE B. P. ROUTRAY1 pages
AI SummaryDismissed

Facts

The petitioner, Gurudev Singh, approached the High Court of Orissa at Cuttack 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, and no valid explanation was provided by the petitioner for this inordinate delay in approaching the Court.

Held

The Court held that the writ petition could not be entertained due to the inordinate delay in approaching the Court. The petitioner had failed to provide any valid explanation for the delay in filing the petition in March 2021 to challenge a memorandum dated 22nd July 2017. Consequently, the petition was dismissed on the grounds of laches. The ratio decidendi is that significant and unexplained delay in approaching a writ court can lead to the dismissal of the petition, as it bars the petitioner from seeking equitable relief. The Court did not delve into the merits of the challenge to the memorandum itself.

Key Issues

1. Whether the writ petition is maintainable in light of the inordinate delay in approaching the Court, as contemplated under the doctrine of laches? The petitioner, Gurudev Singh, sought to challenge a memorandum dated 22nd July 2017, which was issued by the Works Department, Government of Odisha, following the implementation of the GST regime. The primary issue before the Court was the petitioner's failure to provide a valid explanation for the substantial delay in filing the writ petition in March 2021, challenging an order from July 2017. The State of Odisha, as the opp. party, would likely contend that the delay itself bars the petitioner from seeking equitable relief from the High Court. The judgment does not record specific arguments from the petitioner regarding the delay, nor does it detail arguments from the State beyond the implication of the delay.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.11768 of 2021 Gurudev Singh …. Petitioner Mr.J.Dash, Advocate -versus- State of Odisha and Others …. Opp. Parties Mr.D.K.Mohanty, AGA for-O.P. CORAM: THE CHIEF JUSTICE JUSTICE B. P. ROUTRAY Order No.

ORDER 26.03 2021

02.

1. There is no valid explanation anywhere in the petition for the inordinate delay in approaching this Court in March, 2021 to challenge a memorandum dated 22nd July, 2017 issued by the Works Department, Government of Odisha consequent upon the commencement of the GST regime.

2.

In that view of the matter the petition cannot be entertained and is dismissed on account of laches.

(Dr. S. Muralidhar) Chief Justice

( B.P. Routray) Judge K.Majhi/M.Panda

The judgment continues below.

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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.