Validity of Tax Notices: Delayed Challenge Rejected, Petitioners Granted Alternative Appeal Route Under Procedural Fairness Principles

HC dismissed the writ petitions challenging tax notices due to significant delay between notice issuance in June 2023 and petition filing in January 2024. The court exercised judicial discretion to reject the petitions while preserving the petitioners' right to pursue alternative legal remedies. The HC granted liberty to file individual appeals within two months, directing that such appeals would be evaluated on merits without limitation constraints, thereby providing a procedural pathway for potential judicial review of the underlying tax notices. .....

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