M/S. United Riceland Ltd vs State Of Haryana & Anr

The Supreme Court upheld the dismissal of the writ petition challenging the constitutional validity of the Haryana General Sales Tax (Amendment) Act 9 of 1993, which substituted Section 15-A of the Haryana General Sales Tax Act, 1973, with retrospective effect. The Court noted that the issue of constitutional validity was previously settled against the dealer by a Full Bench of the High Court. The Court emphasized that the dealer had an efficacious statutory remedy available and that the writ petition was also barred by delay and laches, leading to the dismissal of the appeal.