2023 (8) TMI 1385

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....T Authority : Mr. K.K. Maiti, Mr. Tapan Bhanja For the UOI : Mr. Aryak Dutt ORDER Heard learned Advocates appearing for the parties. By this writ petition, petitioners have challenged the impugned notice for recovery of demand dated 24th April, 2019, and the latest notice dated 11th May, 2023, asking the petitioners to pay the demand arising out of the alleged draft audit report. It appears fr....

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.... after a period of more than three years by the representation dated 12th October, 2022 and 10th April, 2023. It a well settled principles of law that stale cause of action cannot be revived by way of representations. Petitioners have no proper explanation for inordinate delay in approaching this writ court against the impugned demand for recovery raised on 24th April, 2019, which is the basis and....