M/S Prachi Resins PVT. Limited vs. State Of Chhattisgarh
Held
The High Court held that the writ petition suffers from delay and laches. The Court noted that the petitioner had knowledge of the outcome of their application, which was moved at their behest, and yet failed to challenge the order within a reasonable period. Furthermore, the Court found that the petitioner had not availed the alternative remedies available, specifically the appeal to the Appellate Tribunal and the revision to the State Government under Section 49(7) of the Act of 2005. The Court expressed reluctance to entertain the writ petition due to these reasons. The writ petition was rejected on the ground of delay. However, the Court clarified that this decision would not preclude the petitioner from availing other remedies available under law, provided they could show justifiable grounds for condonation of delay.
Facts
The petitioner, M/s Prachi Resins Pvt. Limited, filed a writ petition challenging an order dated 14.10.2019 passed by the Additional Commissioner of Commercial Tax, Chhattisgarh. This order dismissed the petitioner's challenge under Section 49(1) of the Act of 2005. The original assessment of tax liability for the assessment year 2014-15 was made by the Assessing Authority vide an order dated 30.06.2018. The petitioner approached the High Court after a delay of approximately 10 months from the date of the impugned order.
Key Issues
1. Whether the writ petition is maintainable on grounds of delay and laches, considering the petitioner's failure to challenge the order within a reasonable period after its pronouncement? 2. Whether the petitioner has exhausted the alternative remedies available under the law, specifically an appeal before the Appellate Tribunal or a revision before the State Government under Section 49(7) of the Act of 2005, before approaching the High Court? Petitioner's Arguments: The judgment does not record any specific arguments made by the petitioner. Revenue's Arguments: The State contended that the petition suffers from delay and laches. It was also argued that the petitioner had alternative remedies available, namely, an appeal to the Appellate Tribunal and a revision to the State Government under Section 49(7) of the Act of 2005, which were not availed. The State highlighted that the petitioner had not approached the High Court within a reasonable period.
Sections Cited
Section 49(1), Section 49(7)
AI-generated summary — verify with the full judgment below
-1- NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 72 of 2020
M/s Prachi Resins Pvt. Limited, Through Its Director, Pramod Lunawat, S/o Late Shri Phool Chand Lunawat, 56 Years, Lunawat Bhawan, Station Road Raipur, District : Raipur, Chhattisgarh ---- Petitioner Versus
State Of Chhattisgarh Through Its Secretary, Department Of Commercial Tax, Chhattisgarh Rajya Mantralaya, Mahanadi Bhavan, P. S. Mandir Hasaud, Naya Raipur, District : Raipur, Chhattisgarh
Additional Commissioner Of Commercial Tax, GST Bhavan, North Block Sector-19, Atal Nagar, Raipur, District : Raipur, Chhattisgarh
Assistant Commissioner Of Commercial Tax, Raipur Division-I, District : Raipur, Chhattisgarh ----- Respondents For Petitioner : Mr. Pallav Mishra Advocate For State : Mr. Jitendra Pali, Dy. Advocate Gen. Hon'ble Shri Justice P. Sam Koshy Order on Board 07.08.2020
The present writ petition has been filed challenging the order Annexure P/1 dated 14.10.2019 passed by the Additional Commissioner of Commercial Tax, Chhattisgarh.
The matter pertains to the assessment of the tax payable by the petitioner for the assessment year 2014-15. The Assessing Authority had assessed the
The judgment continues below.
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