AND WRIT PETITION No.35435 of 2025 ORDER : (per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr.Mohan Rao Ballani, the party-in person and Mr.B.Mukherjee, learned counsel representing Mr.N.Bhujanga Rao, learned Deputy Solicitor General of India, for respondent No.1 and Mr.Dominic Fernandes, learned Senior Standing Counsel for CBIC, for respondent No.2 and perused the record.

2. The petitioner in the present writ petition seeks to challenge the Order- in-Original dated 28.03.2023 issued by the 2^nd respondent. At the outset, we are of the considered opinion that the writ petition suffers from delay and laches. The list of dates given by the petitioner along with the writ petition itself is a self explanatory. The impugned Order-in-Original is one which was passed on 28.3.2023, which the petitioner himself accepts in the writ petition to have received on 03.05.2023. The petitioner thereafter appears to have approached the Writ Court by filing a writ petition (SR) No.29833 of 2023 was not registered, but at the SR stage itself, the same was withdrawn for the reasons best known to him. After the withdrawal of the aforesaid writ petition, he preferred a rectification petition before the authori