2018 (9) TMI 610

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....the RESPONDENT(s) No. 2 ORAL ORDER (PER : MR. AKIL KURESHI) 1. This petition, in the nature of public interest, is filed by two petitioners. Petitioner No.1 is a practicing advocate, we are informed, mainly on the taxation side. Petitioner No.2 is also a tax consultant though we are informed not a practicing advocate. The petitioners have challenged the constitutional validity of section 47 of ....

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....rincipal contentions of the petitioners are that the Government is trying to recover penalty in the guise of late fee charges. As a result, the dealers losing their valuable right of appeals as well as right to point out that there was sufficient cause preventing them from filing the return within the due date. It was argued before us that in all previous laws which have been repealed by the statu....

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....proper legal advice. This is not a case where the petitioners are espousing the cause of a weaker section of the society who, on account of hardships and handicaps inherently faced by them, are unable to knock the door of justice. The public interest jurisdiction of the High Court and the Supreme Court, over a period of time, has been considerably expanded to take within its sweep range of issues ....