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    <title>2019 (1) TMI 1675 - UTTARAKHAND HIGH COURT</title>
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    <description>The Court dismissed the writ petition, emphasizing the petitioner&#039;s failure to timely file a statutory appeal under section 85 of The Finance Act, 1994, despite alleging non-receipt of the order and lack of opportunity for hearing. The Court found the delay in filing the petition unjustified, noting the petitioner&#039;s knowledge of the order and failure to take prompt action. Emphasizing the importance of adhering to legal procedures and utilizing available statutory remedies, the judgment underscores the significance of following due process and principles of natural justice in penalty imposition.</description>
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      <description>The Court dismissed the writ petition, emphasizing the petitioner&#039;s failure to timely file a statutory appeal under section 85 of The Finance Act, 1994, despite alleging non-receipt of the order and lack of opportunity for hearing. The Court found the delay in filing the petition unjustified, noting the petitioner&#039;s knowledge of the order and failure to take prompt action. Emphasizing the importance of adhering to legal procedures and utilizing available statutory remedies, the judgment underscores the significance of following due process and principles of natural justice in penalty imposition.</description>
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