M/S S.K. Traders And Anr vs. The Union Of INDIA And 2 Ors

Held

The Court held that the petitioners had not shown diligence in prosecuting the writ petition. The numerous defects, including non-payment of court fees, incomplete documentation, and failure to serve notice, indicated a lack of seriousness in the proceedings. The Court found that the affidavit filed was also incomplete and improperly notarized, further underscoring the petitioners' lack of diligence. Consequently, the Court declined to grant the petitioners' prayer to withdraw the writ petition with liberty to re-file. The Court's reasoning was based on the principle that equitable jurisdiction should not be extended to litigants who have not demonstrated diligence in their legal pursuits. The writ petition was closed on withdrawal.

Facts

The petitioners, M/s S.K. Traders and Shibdas Kangsa Banik, filed a writ petition before the Gauhati High Court challenging a show cause notice dated August 22, 2022, issued by the Deputy Director, Guwahati. The writ petition was filed on January 7, 2023. The Court noted that despite multiple opportunities, the petitioners failed to rectify several defects in their petition, including non-payment of court fees, incomplete Vakalatnama, an incomplete index, uncertified annexures, and non-service of notice on the respondents. The Court also observed that the affidavit filed to verify the petition was incomplete and improperly notarized.

Key Issues

1. Whether the petitioners have demonstrated due diligence in prosecuting the writ petition, as required for invoking the equitable jurisdiction of the High Court? (Mixed question of law and fact) The petitioner's counsel, Mr. S.K. Saha, argued that the petitioners wished to withdraw the writ petition with liberty to re-file it. The respondents, the Union of India and others from the Directorate General of Goods and Service Tax Intelligence, did not appear before the Court, and therefore, no arguments were recorded on their behalf.