Lakhmi Chand Tejoo Mal Vs Commissioner of GST And Anr (Delhi High Court)
The petitioner filed a writ petition under Article 226 challenging an order dated 27 August 2021 issued by the Sales Tax Officer/AVATO, Delhi, which imposed a GST demand of Rs. 1,49,67,207/-. The order stemmed from a Show Cause Notice issued on 6 February 2021, to which the petitioner had submitted a reply on 4 March 2021. Despite this, the petitioner approached the Court only after more than four years.
The petitioner’s counsel argued that the delay occurred because the Department had allotted two separate GST numbers in July 2017, which allegedly led to confusion. The Court noted that even if two GST registrations were issued, this occurred in 2017 and the petitioner should have taken steps to cancel one of them. The Court also observed that the petitioner had responded to the Show Cause Notice and the order had been passed in 2021, making the extended delay in filing the petition unjustified.
The Court held that there was no explanation for waiting four years to challenge the order and therefore concluded that the petition was barred by laches. Consequently, the petition was dismissed, with liberty granted to the petitioner to pursue any other remedies available under law.
