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    <title>2018 (8) TMI 2016 - TRIPURA HIGH COURT</title>
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    <description>The court dismissed the writ petitions, declaring them without merit, and upheld the constitutional validity of Section 154 of the Finance Act, 2003. It ruled that the lack of a show cause notice did not violate natural justice due to binding precedent. The interest calculation method was deemed reasonable, and the demand notices were validated. Petitioners were ordered to pay costs of Rs. 50,000 each to the State Legal Services Authority, with the court criticizing the use of litigation to delay compliance with lawful demands.</description>
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      <description>The court dismissed the writ petitions, declaring them without merit, and upheld the constitutional validity of Section 154 of the Finance Act, 2003. It ruled that the lack of a show cause notice did not violate natural justice due to binding precedent. The interest calculation method was deemed reasonable, and the demand notices were validated. Petitioners were ordered to pay costs of Rs. 50,000 each to the State Legal Services Authority, with the court criticizing the use of litigation to delay compliance with lawful demands.</description>
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