https://www.taxtmi.com/caselaws?id=443579 The court dismissed the writ petition due to the petitioner's failure to provide a satisfactory explanation for the significant delay in approaching the court and for not raising certain issues in a timely manner. The court emphasized the importance of adhering to statutory timelines for filing petitions and dismissed the petition on grounds of laches. Additionally, the court found the petitioner's claim of an error apparent on the face of the record to be without merit, as there was no rectifiable error in the penalty imposed. The petition was ultimately dismissed without costs, and connected miscellaneous petitions were closed. en-us Mon, 13 Feb 2023 00:00:00 +0530 Wed, 27 Sep 2023 08:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443579 The court dismissed the writ petition due to the petitioner's failure to provide a satisfactory explanation for the significant delay in approaching the court and for not raising certain issues in a timely manner. The court emphasized the importance of adhering to statutory timelines for filing petitions and dismissed the petition on grounds of laches. Additionally, the court found the petitioner's claim of an error apparent on the face of the record to be without merit, as there was no rectifiable error in the penalty imposed. The petition was ultimately dismissed without costs, and connected miscellaneous petitions were closed. Case-Laws Customs Mon, 13 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443579