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    <title>1997 (8) TMI 33 - KERALA High Court</title>
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      <title>1997 (8) TMI 33 - KERALA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=16499</link>
      <description>The challenge to the search and seizure was rejected because no valid basis was shown to treat the action as illegal or void, and the consequential notice was therefore not quashed. The Court also noted the petitioners&#039; long delay in approaching it and their cooperation with the Department in the post-search enquiry, finding no ground for interference in writ jurisdiction. The writ petition was dismissed.</description>
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