https://www.taxtmi.com/caselaws?id=395116 The SC allowed the appeal, setting aside the HC's judgment that had entertained a writ petition challenging an assessment order after the statutory appeal period had expired. The SC held that the HC exceeded its jurisdiction under Article 226 by bypassing the statutory remedy, emphasizing that statutory limitation provisions must be adhered to. The respondent's explanation for the delay in filing the appeal was deemed unsubstantiated, and the SC reiterated that the HC should exercise restraint and not entertain writ petitions when an alternative effective remedy is available. The writ petition was dismissed. en-us Wed, 06 May 2020 00:00:00 +0530 Sat, 25 Nov 2023 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395116 The SC allowed the appeal, setting aside the HC's judgment that had entertained a writ petition challenging an assessment order after the statutory appeal period had expired. The SC held that the HC exceeded its jurisdiction under Article 226 by bypassing the statutory remedy, emphasizing that statutory limitation provisions must be adhered to. The respondent's explanation for the delay in filing the appeal was deemed unsubstantiated, and the SC reiterated that the HC should exercise restraint and not entertain writ petitions when an alternative effective remedy is available. The writ petition was dismissed. Case-Laws VAT and Sales Tax Wed, 06 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395116