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Missed Statutory Appeal Deadline Bars Extraordinary Writ Challenging Tax Assessment Order Under Article 226 HC dismissed writ petition challenging tax assessment order. Petitioner failed to file appeal within extended statutory period prescribed by SC during ...
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Missed Statutory Appeal Deadline Bars Extraordinary Writ Challenging Tax Assessment Order Under Article 226
HC dismissed writ petition challenging tax assessment order. Petitioner failed to file appeal within extended statutory period prescribed by SC during pandemic. Court held that extraordinary remedy under Article 226 cannot be invoked when statutory appellate remedy remains unexplored, citing precedent that emphasizes procedural compliance and exhaustion of alternative legal mechanisms.
Issues involved: Challenge to demand notice and assessment order, failure to file appeal within statutory period, invocation of extraordinary remedy under Article 226.
Challenge to demand notice and assessment order: The petitioner challenged the demand notice and assessment order dated 27.12.2020, contending that despite not having received the assessment order, no appeal was filed. The petitioner, as an assessee, had the statutory remedy of filing an appeal under Section 107 (4) of the Bihar Goods and Services Tax Act within a specified period. However, the petitioner failed to avail this remedy within the prescribed time limit, rendering it time-barred.
Failure to file appeal within statutory period: The Hon'ble Supreme Court, in a related matter concerning the extension of limitation due to the pandemic situation, had provided for the saving of limitation between 15.03.2020 and 28.02.2022. It was further directed that an appeal could be filed within ninety days from 01.03.2022, allowing for an extended period for filing appeals. Despite this extension, the petitioner did not file an appeal within the stipulated time frame, thereby forfeiting the opportunity to seek redress through the appellate process.
Invocation of extraordinary remedy under Article 226: The High Court emphasized that the petitioner, by choosing not to avail the appellate remedy within the extended period granted by the Supreme Court, could not circumvent the statutory provisions by directly approaching the court through a writ petition. Citing the precedent set in State of H.P & Ors. v. Gujarat Ambuja Cement Limited & Anr., the court highlighted the specific conditions required for invoking the extraordinary jurisdiction under Article 226 of the Constitution of India. As the petitioner failed to meet these conditions and had not exhausted the available appellate remedy, the court dismissed the writ petition outright.
This judgment underscores the importance of adhering to statutory timelines for filing appeals and the limitations on seeking extraordinary remedies when alternative legal avenues are available but not pursued diligently.
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