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2019 (5) TMI 967 - HC - VAT and Sales TaxBelated invocation of writ jurisdiction - Recovery of VAT dues - Form VAT 202 - HELD THAT:- Even on receipt of the demand notice dated 15.07.2016, the petitioner did not choose to question the assessment order. It is not even the petitioner’s case, in the writ affidavit, that his illhealth and that of his father had resulted in stoppage on their business. If the petitioner’s company could carry on the business, notwithstanding the illness of its directors, there is no justification in not preferring an appeal against the assessment order, or to invoke the jurisdiction of this Court earlier. The power of the High Court to issue a Writ under Article 226 of the Constitution is discretionary and the High Court, in the exercise of its discretion, does not ordinarily assist the tardy and the indolent or the acquiescent and the lethargic. If there is inordinate delay on the part of the petitioner in filing a writ petition, and such delay is not satisfactorily explained, the High Court may decline to intervene and grant relief in the exercise of its writ jurisdiction. The writ jurisdiction of this Court was invoked belatedly i.e. nearly two years after the assessment order was passed, and the explanation furnished for the delay is wholly insufficient, we see no reason to exercise discretion under Article 226 of the Constitution of India to entertain the belated challenge to the assessment order. Petition dismissed.
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