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2020 (12) TMI 1220 - HC - VAT and Sales TaxMaintainability of petition - time limitation for filing revision petition lapsed - Petitioner did not prefer any Revision Petition before the authority, but has instead filed this Writ Petition challenging the order passed by the Second Respondent beyond the maximum limitation period of 60 days from the date of receipt of copy of that order - HELD THAT:- The Hon'ble Supreme Court of India in ASSISTANT COMMISSIONER (CT) LTU, KAKINADA & ORS. VERSUS M/S. GLAXO SMITH KLINE CONSUMER HEALTH CARE LIMITED [2020 (5) TMI 149 - SUPREME COURT] has emphatically laid down that the High Court in the exercise of powers under Article 226 of the Constitution of India ought not to entertain Writ Petition assailing the order passed by a Statutory Authority which was not appealed against within the maximum period of limitation before the concerned Appellate Authority. Since the order fixing the compounding fee in respect of the Petitioner for the year 2015-2016 has attained finality, the consequential notice dated 03.03.2017 for recovery of the amount due cannot be interdicted. Petition dismissed.
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