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HC dismissed the writ petition challenging tax assessment orders, finding the appeal time-barred under the 2017 Act. The appellate authority correctly rejected the appeal filed beyond the prescribed limitation period, with no power to condone delay beyond one month. Relying on Supreme Court precedent, the HC held that where statutory remedy is foreclosed by limitation, judicial review under Article 226 is impermissible. The petitioner failed to demonstrate jurisdictional error or violation of natural justice principles, resulting in outright dismissal of the petition.
HC dismissed the writ petition challenging tax assessment orders, finding the appeal time-barred under the 2017 Act. The appellate authority correctly rejected the appeal filed beyond the prescribed limitation period, with no power to condone delay beyond one month. Relying on Supreme Court precedent, the HC held that where statutory remedy is foreclosed by limitation, judicial review under Article 226 is impermissible. The petitioner failed to demonstrate jurisdictional error or violation of natural justice principles, resulting in outright dismissal of the petition.
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