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    <title>2026 (1) TMI 1641 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>A writ challenge to GST demand proceedings was declined where the petitioner alleged non-service of notices but made self-contradictory admissions, including that it had not filed a reply, had not sought a personal hearing, had learnt of the proceedings in 2024, and still approached the court only in November 2025 without a satisfactory explanation. The availability of an unavailed statutory appeal further weighed against interference. Applying the settled rule that writ jurisdiction must be invoked within a reasonable time and that delay, laches and acquiescence can defeat discretionary relief, the challenge was rejected as barred by delay and laches.</description>
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      <link>https://www.taxtmi.com/caselaws?id=469562</link>
      <description>A writ challenge to GST demand proceedings was declined where the petitioner alleged non-service of notices but made self-contradictory admissions, including that it had not filed a reply, had not sought a personal hearing, had learnt of the proceedings in 2024, and still approached the court only in November 2025 without a satisfactory explanation. The availability of an unavailed statutory appeal further weighed against interference. Applying the settled rule that writ jurisdiction must be invoked within a reasonable time and that delay, laches and acquiescence can defeat discretionary relief, the challenge was rejected as barred by delay and laches.</description>
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