https://www.taxtmi.com/caselaws?id=769403 A writ challenge to tax assessment and appellate orders was held not entertainable where the statutory appeals were filed beyond the prescribed limitation and even beyond the period the appellate authority could condone. The plea that Covid-19 caused the delay was rejected because the limitation period had already expired before the pandemic began. The petitioners then remained inactive for years and approached the Court only after demand notices were issued. On these facts, the writ petitions were barred by laches, were not examined on merits, and only the limited course of seeking particulars of the demand from the assessing authorities was left open. en-us Mon, 21 Apr 2025 00:00:00 +0530 Fri, 25 Apr 2025 08:53:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769403 A writ challenge to tax assessment and appellate orders was held not entertainable where the statutory appeals were filed beyond the prescribed limitation and even beyond the period the appellate authority could condone. The plea that Covid-19 caused the delay was rejected because the limitation period had already expired before the pandemic began. The petitioners then remained inactive for years and approached the Court only after demand notices were issued. On these facts, the writ petitions were barred by laches, were not examined on merits, and only the limited course of seeking particulars of the demand from the assessing authorities was left open. Case-Laws VAT / Sales Tax Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769403