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    <title>2003 (3) TMI 30 - PUNJAB AND HARYANA High Court</title>
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    <description>Writ challenges to a certificate of intimation under section 90(1) of the Finance (No. 2) Act, 1998 were held barred by laches because the petitioners approached the Court after an inordinate, unexplained delay. The prior issue of the certificate in February 1999 did not justify the late filing, and mere representations to the Department were not treated as a satisfactory explanation for not invoking writ jurisdiction within a reasonable time. The challenge was therefore rejected and the writ petitions were dismissed.</description>
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      <title>2003 (3) TMI 30 - PUNJAB AND HARYANA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=11410</link>
      <description>Writ challenges to a certificate of intimation under section 90(1) of the Finance (No. 2) Act, 1998 were held barred by laches because the petitioners approached the Court after an inordinate, unexplained delay. The prior issue of the certificate in February 1999 did not justify the late filing, and mere representations to the Department were not treated as a satisfactory explanation for not invoking writ jurisdiction within a reasonable time. The challenge was therefore rejected and the writ petitions were dismissed.</description>
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      <pubDate>Mon, 10 Mar 2003 00:00:00 +0530</pubDate>
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