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    <title>2022 (6) TMI 128 - KERALA HIGH COURT</title>
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    <description>The Court quashed the intimations demanding late fees for the period from 2012-13 till 01.06.2015, as there was no authority to impose late fees prior to 01.06.2015. The writ petition challenging the demands and appellate orders was allowed, declaring the levy of late fees as without authority and legally invalid.</description>
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      <description>The Court quashed the intimations demanding late fees for the period from 2012-13 till 01.06.2015, as there was no authority to impose late fees prior to 01.06.2015. The writ petition challenging the demands and appellate orders was allowed, declaring the levy of late fees as without authority and legally invalid.</description>
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