Oxford Education Society vs. Union Of INDIA
Held
The High Court declined to entertain the writ petition due to significant delay and the petitioner's failure to pursue the available statutory remedies. The court found no justification for the laches presented by the petitioner.
Facts
The petitioner's GST registration was cancelled on 27.01.2020, following a show cause notice issued on 26.12.2019. The petitioner filed a writ petition almost four years after the cancellation order, without availing the statutory appeal remedy.
Key Issues
Whether a writ petition filed after a considerable delay, without exhausting statutory remedies, is maintainable. The court also considered the petitioner's claim of lack of proper opportunity and extended limitation for appeal.
Sections Cited
Rule 22(1)
AI-generated summary — verify with the full judgment below
\ IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) THURSDAY, THE FOURTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY THREE PRESENT THE HON’BLE SRI JUSTICE RAVI NATH TILHARI AND THE HON’BLE SRI JUSTICE A V RAVINDRA BABU WRIT PETITION NO: 32126 OF 2023 Between; Oxford Education Society, Represented by the Authorized person Pallennagari Kullai Reddy having the Reg Off address at Sy No. 174, D.No.C-1480, Pamarai Viliage, Ananthapuram, Anathapuram District, Andhra Pradesh - 515004. ...PETITIONER AND 1. Union of India, through Secretary Finance, Ministry Of Finance, North Block New Delhi - 110001. 2. Superintendent, State Goods AND Services Tax Anantapur -1 Rage Office of the superintendent of centrai tax. Central GST, Anantapur 1 Range, D.no.13- 3-307, 4th floor, Thakai towers, RF Road, Anantapur Head Post Office, Anantapur, Andhra Pradesh-515001 I. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ Petition of Mandamus declaring the action by the respondents for invoked the Show Cause Notice for cancellation of registr
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