Neutral Citation No. - 2025:AHC:41512-DB Court No. - 40 Case :- WRIT TAX No. - 1166 of 2025 Petitioner :- M/s P. K. Construction and General Order Suppliers Respondent :- State of U.P. and another Counsel for Petitioner :- Ajay Kumar Yadav,Ashish Bansal,Shalini Goel Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Kshitij Shailendra,J. 1. Heard learned counsel for the parties. 2. This writ petition under Article 226 of the Constitution of India has been filed whereby the petitioner is aggrieved by an order dated 22.08.2024 passed by the respondent No.2-Commercial Tax Officer. 3. Upon perusal of the writ petition, we find that the writ petition has been filed on 17.03.2025 after the time period for filing statutory appeal has lapsed. 4. No proper explanation has been provided by the petitioner for the delay in filing of the writ petition and the reason for non-filing of appeal. 5. It is noted that the writ jurisdiction is a discretionary jurisdiction wherein discretion has to be exercised judiciously. 6. In the cases like this, where there are laches on the part of the writ petitioner and he has not filed statutory remedy within time, we do not find any reason to entertain such petition. Entertaining of such petitions would amount to opening of flood gates to litigants who are negligent and do not comply with the requirements as regards period of limitation prescribed under the Statute. 7. In light of the same, the writ petition is dismissed. Order Date :- 21.3.2025 Jyotsana (Kshitij Shailendra, J.) (Shekhar B. Saraf, J.) Digitally signed by :- JYOTSANA SINGH High Court of Judicature at Allahabad