Gurudev Singh vs. State Of Odisha

WP(C)/11774/2021HC OrissaGSTCNR ODHC01023030202126 March 2021Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE B. P. ROUTRAY1 pages
AI SummaryDismissed

Facts

The petitioner, Gurudev Singh, approached the Orissa High Court in March 2021 to challenge a memorandum dated July 22, 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 for this inordinate delay in approaching the Court. 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 delay in approaching the Court. The petitioner had failed to provide any valid explanation for the delay in challenging the memorandum dated July 22, 2017, which was issued in 2017, while the petition was filed in March 2021. The Court found this delay to be a significant impediment to granting relief. Consequently, the petition was dismissed on the grounds of laches. The reasoning was that the passage of time without a valid explanation erodes the equitable basis for exercising writ jurisdiction. The ratio decidendi is that unexplained inordinate delay in approaching the High Court for challenging an administrative action renders the petition liable for dismissal on the ground of laches.

Key Issues

1. Whether the writ petition is maintainable in view of the inordinate delay in approaching the Court, and if so, what is the impact of such delay on the relief sought? The petitioner, Gurudev Singh, sought to challenge a memorandum issued by the Works Department, Government of Odisha, in July 2017. The State, represented by Mr. D.K. Mohanty, AGA, contended that the petition suffered from an inordinate delay, as it was filed in March 2021, challenging an order from 2017. The petitioner's counsel, Mr. J. Dash, did not provide any explanation for this delay in the petition. The Court was therefore required to consider the issue of laches.

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.11774 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.