Writ Dismissed Due to Unexplained Four-Year Delay in Challenging GST Demand

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 ...