Gurudev Singh vs. State Of Odisha

WP(C)/11772/2021HC OrissaGSTCNR ODHC01023025202126 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 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 this inordinate delay in approaching the Court.

Held

The Court held that the writ petition was not maintainable due to the inordinate delay in approaching the Court. The Court noted that there was no valid explanation provided in the petition for the significant delay in filing the challenge in March 2021 against a memorandum dated 22nd July 2017. Consequently, the petition was dismissed on the grounds of laches. The Court did not delve into the merits of the challenge to the memorandum itself, as the procedural delay was deemed fatal to the maintainability of the writ petition. The ratio decidendi is that a writ petition, when filed with an unexplained inordinate delay, is liable to be dismissed on the ground of laches, irrespective of the merits of the case.

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 issued by the Works Department, Government of Odisha, in July 2017. The State, represented by Mr. D.K. Mohanty, Additional Government Advocate, contended that the petition suffered from an inordinate delay, as it was filed in March 2021, nearly four years after the issuance of the impugned memorandum. The State argued that no valid explanation was offered by the petitioner for this delay. The Petitioner's arguments, if any, regarding the merits of the challenge to the memorandum are not recorded in the judgment.

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.11772 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.