https://www.taxtmi.com/caselaws?id=45823 A writ petition challenging an assessment and demand was held barred by gross delay and laches because the petitioners had already pursued the statutory appellate chain and filed the writ months after the final departmental decision. The later detention notice was treated only as a consequential recovery step for an unchallenged liability, not as a fresh independent cause of action. Earlier correspondence had already warned that coercive action under section 39 could follow default, so the delayed attempt to recast the challenge as a statutory appeal was rejected. en-us Wed, 04 Sep 1957 00:00:00 +0530 Wed, 14 Jul 2010 11:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45823 A writ petition challenging an assessment and demand was held barred by gross delay and laches because the petitioners had already pursued the statutory appellate chain and filed the writ months after the final departmental decision. The later detention notice was treated only as a consequential recovery step for an unchallenged liability, not as a fresh independent cause of action. Earlier correspondence had already warned that coercive action under section 39 could follow default, so the delayed attempt to recast the challenge as a statutory appeal was rejected. Case-Laws Customs Wed, 04 Sep 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45823