M/S S.C. Johnson Products Private Limited (Now M/S. Brillon Consumer Products PVT. Limited) vs. State Of Chhattisgarh

Facts

The petitioner, M/s S.C. Johnson Products Private Limited (now M/s. Brillon Consumer Products Pvt. Limited), filed a writ petition before the Chhattisgarh High Court challenging an order dated 06.11.2019 passed by the Joint Commissioner (Appeal), State Tax, Raipur, under Section 107 of the Central Goods and Services Tax Act, 2017. The writ petition was filed on 24.12.2022, more than two years after the impugned order was passed. The petitioner's sole explanation for the delay was that they were unaware of the order. The respondents are the State of Chhattisgarh and various commercial tax authorities.

Held

The Court dismissed the writ petition on the ground of delay and laches. It found that the petition suffered from an inordinate delay of over two years and one month from the date of the impugned order (06.11.2019) to the filing of the writ petition (24.12.2022). The Court deemed the petitioner's explanation of not being aware of the order as unacceptable, particularly as the order was passed in their own appeal. The Court held that such a delay, without a plausible explanation, disentitles the petitioner from seeking equitable relief under a writ jurisdiction. The petitioner was granted liberty to pursue remedies on the administrative side by approaching the department.

Key Issues

1. Whether the writ petition is maintainable on grounds of delay and laches, considering the significant time lapse between the passing of the impugned order and the filing of the petition? The petitioner argued that they were unaware of the order being passed. The respondents contended that the delay was substantial and unexplained, rendering the petition liable for dismissal. The petitioner's counsel argued that they were not aware of the impugned order. The State argued that the petitioner's claim of unawareness was unacceptable, especially since the order was passed in their own appeal.