2022 (4) TMI 1583 - HC - VAT and Sales Tax

Dismissal of revisional application of the petitioners - time bared - inordinate delay without valid reason - in spite of granting several adjournments to the petitioners, petitioners did not contest the case - HELD THAT - Petitioners plea of Covid-19 is not tenable, since the impugned order dated 31st July, 2019, was received by the petitioners on August 8, 2019, which was not in the Covid-19 period, and not only that, this Court has been functioning normally even for more than last six months. Furthermore, since the first petitioner is a big company having transaction of almost Rs.20 crores in a year, it must have been a team of professionals to handle its legal affairs - Petitioners cannot take the plea of being a lay man staying in a remote village by taking advantage of such type of plea in approaching the Writ Court. Since it is a court of equity and it is for those who are diligent and vigilant and not for the slumberers over their rights. The petition is dismissed on the ground of inordinate delay without any cogent reason.

Summary

Issues: Challenge to impugned order of Revisional Authority for dismissal of revisional application on grounds of being time-barred and lack of contestation. Delay in approaching the Writ Court post-receipt of impugned order.

Analysis:
1. Challenge to Impugned Order of Revisional Authority:
The petitioners contested the impugned order of the Revisional Authority dated 31st July, 2019, which dismissed their revisional application. The reasons for dismissal included the application being time-barred and the petitioners failing to contest the case despite multiple adjournments. The High Court noted the lack of diligence on the part of the petitioners in protecting their rights both before the Revisional Authority and the Writ Court. The Court emphasized the importance of being vigilant over one's rights in legal proceedings.

2. Delay in Approaching the Writ Court:
The petitioners filed the writ petition on 8th April, 2022, challenging an order received on 8th August, 2019, within a week of its issuance. The Court found the delay in approaching the Writ Court without a cogent explanation unacceptable. The petitioners' argument citing Covid-19 as a reason for delay was rejected since the impugned order was received before the Covid-19 period, and the Court had been functioning normally for over six months. The Court highlighted that being a big company with substantial transactions, the petitioners were expected to have a team of professionals handling their legal affairs.

3. Equity and Diligence in Legal Proceedings:
The Court emphasized that the Writ Court is a court of equity meant for those who are diligent and vigilant in safeguarding their rights. The petitioners' attempt to use excuses such as being a layperson from a remote village was dismissed as an attempt to take advantage of the situation. Considering the facts and circumstances of the case, the writ petition was dismissed on the grounds of inordinate delay without any valid reasons provided by the petitioners.

In conclusion, the High Court of Calcutta dismissed the writ petition challenging the impugned order of the Revisional Authority due to the petitioners' lack of diligence, delay in approaching the Writ Court, and failure to provide a valid explanation for the delay. The judgment underscored the importance of being vigilant and proactive in legal proceedings to protect one's rights effectively.