2020 (10) TMI 1233

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....: Mr. K. Soundararajan For the Respondents : Mr. R. Swarnavel Government Advocate ORDER Heard Mr. K. Soundararajan, Learned Counsel for the Petitioner and Mr. R.Swarnavel, Government Advocate (Taxes) appearing for the Respondent, and perused the materials placed on record, apart from the pleadings of the parties. 2. The Respondent by Order in TIN 33432940604/2012-13 dated 15.09.2016 ha....

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....od of 60 days from the date of receipt of copy of that order. 3. The Hon'ble Supreme Court of India in Assistant Commissioner (CT) LTU, Kakinada -vs- Glaxo Smith Kline Consumer Health Care Limited (Order dated 06.05.2020 in Civil Appeal No. 2413 of 2020) has emphatically laid down that the High Court in the exercise of powers under Article 226 of the Constitution of India ought not to enter....

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.... It is not possible to countenance the said submission inasmuch as a person, who has preferred appeal before the Statutory Authority, cannot be said to be in a more blameworthy position than one who has not at all preferred such appeal. The http://www.judis.nic.in  W.P. No. 5407 of 2017 obvious rationale behind the governing dictum is that where the maximum period of limitation prescribed in ....