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SLP rejected by Honorable Supreme court when the alternate remedy was time lapsed(Pdf Attach)

Cases Covered:

M/S VISHWANATH TRADERS VERSUS UNION OF INDIA & ORS.

vishwananth cases img

Facts of the cases:

In this case the Patna high court was approached by the petitioner. They received a notice but the date for filing an appeal was already gone. They couldn’t tell any reason for the delay. Although the court can accept the writ in an appropriate case even if the alternate remedy is available. But in this case the court dismissed the writ. The petitioner approached the Supreme Court

Observations & Judgement of the court:

The honorable Supreme court considering the facts of the case, dismissed the SLP and upheld the decision of Patna High court.
There are multiple judgements where the writ is accepted even when the alternative remedy is available. The court can accept the writ when the proceedings are without jurisdiction, against principles of natural justice or violative of fundamental rights.
But in the present case none of these happened. The petitioner approached the court only because the remedy of appeal has lapsed. They missed it due to gross negligence. Thus the court refused to grant any relief.

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Profile photo of CA Shafaly Girdharwal CA Shafaly Girdharwal

CA

New Delhi, India

CA Shaifaly Girdharwal is a GST consultant, Author, Trainer and a famous You tuber. She has taken many seminars on various topics of GST. She is Partner at Ashu Dalmia & Associates and heading the Indirect Tax department. She has authored a book on GST published by Taxmann.

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