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2020 (10) TMI 1274 - HC - VAT and Sales TaxMaintainability of petition - availability of alternative remedy of appeal - levy of penalty u/s 16(2)(d) the Tamil Nadu General Sales Tax Act, 1959 - HELD THAT:- The Petitioner was entitled to prefer appeal against that order under Section 31 of TNGST Act, within a period of 30 days from the date of its receipt before the Appellate Authority, who has been empowered to condone delay in filing such appeal for an extended period of 30 days, if sufficient cause for not preferring appeal within that period is made out. However, the Petitioner did not prefer any such appeal before the Appellate Authority, but has instead filed this Writ Petition, challenging the order passed by the Respondent beyond the maximum limitation period of 60 days from the date of receipt of copy of that order. 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. Petition dismissed.
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