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Judgment
5 paragraphs · 126 wordsManoj Kumar Gupta, CJ
1) The present writ petition is directed against the order dated 10.08.2020, passed by respondent No. 2, and the summary of order in form GST DRC-07 dated 11.08.2020.
2) Undoubtedly, an appeal lies against the said order under Section 107 of the Act, which remedy has not been availed by the petitioner and he has permitted the order to attain finality. Now after six years of passing of the said order we are not inclined to examine its validity under Article 226 of the Constitution of India. In our considered opinion the present jurisdiction is not meant to help such litigants who sleep over their rights.
3) The writ petition is accordingly dismissed.
4) Pending application(s), if any, also stand disposed of.