MVAT Refund: HC dismisses writ for unreasonable delay in moving the same

E-Land Apparels Ltd. Vs State of Maharashtra (Bombay High Court) Their Lordships thus held that as a general rule that if there has been unreasonable delay the court ought not ordinarily to lend its aid to a party by the extraordinary remedy of mandamus. Their Lordships then considered the following submission made by learned counsel ‘that assuming that the remedy of recovery by action in a civil court stood barred on the date these applications were made that would be no reason to refuse relief under Article 226 of the Constitution’ and the same is answered thus :- “It is also held that...