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    <title>2024 (10) TMI 1292 - MADRAS HIGH COURT</title>
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    <description>The Madras HC held that a writ petition challenging an assessment order can be refused where the petitioner approaches the Court after an unreasonable delay. Although no limitation period governs Article 226 proceedings, a litigant seeking discretionary relief must act within a reasonable time. Here, the petitioner filed the writ petition years after the assessment order and had earlier received notice referring to the demand, yet took no timely steps to obtain or challenge the order. On those facts, the Court declined discretionary relief and dismissed the writ petition.</description>
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      <title>2024 (10) TMI 1292 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=760693</link>
      <description>The Madras HC held that a writ petition challenging an assessment order can be refused where the petitioner approaches the Court after an unreasonable delay. Although no limitation period governs Article 226 proceedings, a litigant seeking discretionary relief must act within a reasonable time. Here, the petitioner filed the writ petition years after the assessment order and had earlier received notice referring to the demand, yet took no timely steps to obtain or challenge the order. On those facts, the Court declined discretionary relief and dismissed the writ petition.</description>
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