Saru Kankani vs. Union Of INDIA And Ors.

Facts

The petitioner, Saru Kankani, filed a writ petition seeking a direction for the respondent CGST authorities to issue a Discharge Certificate. This was in relation to a declaration made under the Sabka Vishwas (Legacy Disputes Resolution) Scheme, 2019 (SVLDRS), on December 30, 2019. The petitioner contended that as per notification no. 05/2019 Central Excise –NT, dated August 21, 2019, the Discharge Certificate should have been issued within thirty days of the declaration and deposit. The writ petition was filed on April 19, 2023, over three years after the declaration, without any explanation for the delay. During this period, an adjudication order, which is an appellable order, had also been passed.

Held

The Court held that it was not inclined to entertain the writ petition. The primary reasons for this decision were the petitioner's inordinate delay in approaching the writ court, which was over three years from the date of declaration, without any cogent explanation. Furthermore, the Court noted that an adjudication order, which is an appellable order, had already been passed during the intervening period. The Court reasoned that the conduct of the petitioner in delaying the approach to the court and the availability of an alternative appellate remedy made the writ petition unsuitable for consideration. The dismissal of the writ petition, however, was explicitly stated not to bar the petitioner from seeking relief before the appropriate forum in accordance with applicable law.

Key Issues

1. Whether the writ court should entertain a writ petition seeking a direction for issuance of a Discharge Certificate under the SVLDRS, when the petitioner has approached the court after an inordinate delay of over three years without any explanation, and an appellable adjudication order has already been passed? (Question of law and procedure) Petitioner's Argument: The petitioner argued that the respondent authority was duty-bound to issue the Discharge Certificate within thirty days of the declaration and deposit, as per notification no. 05/2019 Central Excise –NT, dated August 21, 2019. The petitioner sought a direction to compel the issuance of this certificate. Revenue's Argument: The judgment does not record any specific arguments made by the CGST authorities. However, the Court's dismissal of the petition implies a consideration of the delay and the existence of an alternative remedy.