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    <title>2018 (8) TMI 66 - KERALA HIGH COURT</title>
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    <description>A challenge to a tax assessment under the special fast-track appellate scheme was held not entertainable where the writ appeal was grossly delayed and the mandatory pre-deposit requirement was not met. The Court treated the delay as laches, noted the absence of timely recourse under Article 226, and declined to examine the merits of the assessment or supporting documents. The result was that the assessment and appellate order remained undisturbed, and interference was refused because procedural non-compliance barred the challenge.</description>
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      <link>https://www.taxtmi.com/caselaws?id=364594</link>
      <description>A challenge to a tax assessment under the special fast-track appellate scheme was held not entertainable where the writ appeal was grossly delayed and the mandatory pre-deposit requirement was not met. The Court treated the delay as laches, noted the absence of timely recourse under Article 226, and declined to examine the merits of the assessment or supporting documents. The result was that the assessment and appellate order remained undisturbed, and interference was refused because procedural non-compliance barred the challenge.</description>
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      <pubDate>Thu, 26 Jul 2018 00:00:00 +0530</pubDate>
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