https://www.taxtmi.com/caselaws?id=128900 A writ challenge to assessment enforcement can fail where the assessee delays approaching the High Court for nearly four years and bypasses the statutory appeal remedy. Although the levy on works contract turnover was treated as legally unsustainable, Article 226 relief remained discretionary and required due diligence. Unexplained and unconscionable delay, together with failure to pursue the available appellate remedy, justified refusal of writ relief on the ground of delay and laches. en-us Wed, 03 Jul 1963 00:00:00 +0530 Sat, 13 Apr 2013 12:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128900 A writ challenge to assessment enforcement can fail where the assessee delays approaching the High Court for nearly four years and bypasses the statutory appeal remedy. Although the levy on works contract turnover was treated as legally unsustainable, Article 226 relief remained discretionary and required due diligence. Unexplained and unconscionable delay, together with failure to pursue the available appellate remedy, justified refusal of writ relief on the ground of delay and laches. Case-Laws VAT and Sales Tax Wed, 03 Jul 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128900