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    <title>2023 (8) TMI 1385 - CALCUTTA HIGH COURT</title>
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    <description>HC dismissed writ petition challenging recovery notice due to significant procedural delay. The court found petitioners failed to provide cogent explanation for waiting over four years before challenging the 2019 demand. Established legal principle of not reviving stale cause of action through belated representations was applied, resulting in upholding the recovery notice.</description>
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      <description>HC dismissed writ petition challenging recovery notice due to significant procedural delay. The court found petitioners failed to provide cogent explanation for waiting over four years before challenging the 2019 demand. Established legal principle of not reviving stale cause of action through belated representations was applied, resulting in upholding the recovery notice.</description>
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