HCL INFOSYSTEMS LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Sri Tarun Gulati assisted by Sri Nishant Mishra, learned counsel for petitioner and Sri Praveen Kuamr, learned counsel for respondent.

(2.) Writ petition is directed against show cause notice dated 21-10-2015 and 23-10-2015 (Annexure-1 and 2 to this writ petition) issued by Principal Commissioner of Service Tax, Noida.

(3.) This writ petition has been filed after a gap of one year after the show cause notice was issued. When learned counsel for petitioner was required to show justification for undue delay and laches it is submitted that petitioners have been persuading authority for supplying documents so that they may participate in the proceedings. This itself will not permit us to condone the delay. Persuading authorities will not be sufficient ground for filing petition after a long lapse of time, inasmuch as if show cause notice as contended by petitioner was without jurisdiction that could have been challenged within time. That issue was open for challenge as notice was issued in the month of October, 2014 and if that was not reason sufficient for petitioner to approach this Court at that time nothing thereafter in this regard is shown to have occurred so as to justify undue delay and laches in approaching this Court.