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2020 (12) TMI 513 - HC - Service TaxCondonation of delay in filing appeal - Petitioner had presented the appeal before the Second Respondent which was beyond the maximum limitation period of three months from the date of receipt of the copy of the order passed by the First Respondent - HELD THAT:- The Hon'ble Supreme Court of India in Assistant Commissioner (CT) LTU, Kakinada -vs- 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. It would also not be possible to entertain this Writ Petition challenging the order of the Second Respondent, who has rightly refused to take that time barred appeal to file - Petition dismissed.
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