M/S Fis Global Business Solutions INDIA Private Limited vs. The Principal Commissioner, CGST, Gurugram And Others
Held
The Court held that the writ petition is not maintainable due to gross latches and delay. The court reasoned that matters relating to finance and claiming funds must be pursued within specific time limitation periods. It drew an analogy to civil money suits, which have a limitation period of three years, extendable up to twelve years under certain conditions. The court found no reason to entertain the petition at this stage, especially since it was filed in 2024, long after the period in question (ending in 2016) and significantly after the initial periods (starting in 2005). The court explicitly dismissed the petition on the ground of gross latches and delay, without addressing any substantive issues related to the GST demands themselves.
Facts
The petitioner, M/s FIS Global Business Solutions India Pvt. Ltd., filed a writ petition before the High Court of Punjab & Haryana at Chandigarh. The petition sought to raise demands for a period spanning 12 quarters, from July 2005 to September 2016. The respondents were the Principal Commissioner, CGST, Gurugaon, and others. The petitioner had approached the High Court in 2024, approximately eight to nineteen years after the period for which the demands were raised. The petitioner did not provide a plausible explanation for the significant delay in approaching the authorities or the court.
Key Issues
1. Whether the writ petition, filed in 2024 for demands relating to the period July 2005 to September 2016, is maintainable on grounds of gross latches and delay? Petitioner's Argument: The judgment does not record any specific arguments made by the petitioner regarding the maintainability of the petition despite the delay. Revenue's Argument: The revenue, through the court's observation, implicitly argued that such belated claims, particularly concerning financial matters and claiming funds, should be subject to time limitations. The court noted the absence of a plausible explanation for the delay from the petitioner.
AI-generated summary — verify with the full judgment below
CWP-32433-2024 #1# IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH. CWP-32433-2024 Date of Decision:-02.12.2024 M/s FIS Global Business Solutions India Pvt. Ltd. ......Petitioner. Versus The Principal Commissioner, CGST, Gurugaon & Ors. ......Respondents. CORAM:- HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE JASJIT SINGH BEDI Present:- Mr. Aman Bansal, Advocate for the Petitioner. *** SANJEEV PRAKASH SHARMA, J.(ORAL)
The demands raised by the petitioner are highly belated as the claim is for 12 quarters between the period July 2005 to September 2016. Eight to Nineteen years have passed. No plausible explanation has been given by the petitioner as to why he did not approach the Authorities or the High Court within the reasonable time. We are of the considered opinion that the matters relating to finance and especially with regard to claiming of funds have to be done within a specific time limitation period. Even a Civil Money Suit for claiming amount has to be filed within a period of three years which may be VINAY MAHAJAN 2024.12.03 16:40 I attest to the accuracy and integrity of this document
CWP-32433-2024 #2# extended upto maximum period of 12 ye
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