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2020 (12) TMI 690 - HC - VAT and Sales TaxMaintainability of petition - Petitioner did not prefer any 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 three months 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. This Court is not inclined to delve into the merits of the controversy involved in the matter. At the same time, it is made clear that the Petitioner shall not be precluded from working out its rights for rectification of the impugned order by proceedings under Section 84 of the TNVAT Act, if it is otherwise entitled, in accordance with law and that no view has been expressed by this Court on the correctness or entitlement of the claim made by the Petitioner in that regard - the Writ Petition, which cannot be entertained, is dismissed.
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