2022 (5) TMI 554

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....CIVIL APPEAL NO. OF 2022 (Arising from SLP(C) No. 29795 of 2019) - -<br>CST, VAT & Sales Tax<br>HON&#39;BLE MR. JUSTICE A.M. KHANWILKAR AND HON&#39;BLE MR. JUSTICE C.T. RAVIKUMAR For the Petitioner : Mr. Tarun Gulati, Sr. Advocate, Mr. Sparsh Bhargava, Advocate, Mr. Vinayak Mathur, Advocate, Ms. Anishka Gupta, Advocate, Mr. Rahul Jain, Advocate, AOR For the Respondent : Mr. Sourav Roy, Dy. A....

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....on Bench, however, was of the view that the issue raised by the appellant is essentially one of maintainability of the proceedings and should have been raised at the threshold at notice stage itself and not after the assessment order was passed. After having heard learned counsel for the parties, there is no manner of doubt that the appellants had specifically raised preliminary objection befor....

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.... to statutory remedy of appeal and the Single Judge should not have examined the matter any further. We disagree with the said view expressed by the Division Bench of the High Court. As the issue regarding limitation goes to the root of the matter, it could be taken as preliminary objection before the competent authority and the competent authority was under obligation to answer the same one wa....