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 se

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