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2021 (4) TMI 175 - HC - VAT and Sales TaxCondonation of delay in filing petition - challenge to orders of assessment passed in terms of the provisions of the Tamil Nadu Value Added Tax Act, 2006 - present Writ Petitions challenge orders of assessment, and have been filed beyond the period of 90 (60 + 30) days provided in terms of Section 51 of the Act from the date of receipt of the orders by the petitioners - HELD THAT:- The trigger for the present discussion is the recent judgment of the Supreme Court in the case of Assistant Commissioner (Ct) LTU vs. M/s.Glaxo Smith Kline Consumer Health Care Limited [2020 (5) TMI 149 - SUPREME COURT], wherein this issue arose - Upon compliance with the terms imposed, the matter was heard and the writ petition came to be allowed quashing the order of assessment and relegating the matter to the assessing authority to be redone afresh after hearing the petitioner. It is thus that the revenue carried the matter in appeal to the Supreme Court arguing that the High Court had exceeded its jurisdiction and committed a manifest error in admitting a writ petition beyond the period of limitation set out in the concerned statute. The wide powers with which the High Court is invested must not be exercised in such a way that are inconsistent with legislative intent prescribing a rigid limitation under statute. In conclusion, the Bench reverses the decision of the High Court and allows the writ appeals saying that no case have been made out either before the High Court, and no finding has been recorded by the High Court in regard to its decision for entertaining the writ petition beyond the period of statutory limitation - Article 226 of the Constitution of India is thus, elastic enough to accommodate challenges to proceedings beyond the period provided under limitation, although such discretion has to be exercised very sparingly and the situation causing the delay examined closely and minutely. The impugned orders in W.P.Nos.14720 and 14722 of 2020 are dated 13.05.2016 and 26.05.2016 and the time for filing of appeals with delay are long gone. The Writ Petitions have, however, been filed on 08.10.2020 with a delay in excess of five years. The reasons adduced in the affidavit filed in support of the Writ Petitions is that the petitioner was unaware of the order having been passed and came to know of it only when coercive recovery proceedings were initiated for collection of the arrears. However, this is denied in the counter filed by the respondent - Service of the order upon the petitioner on 04.06.2016 is thus not in dispute - No explanation is adduced for the elapse in time between 04.06.2016 and date of filing of this writ petition which is 08.10.2020 and in the light of the materials produced by the revenue to establish service, which are also not denied by the petitioner, no justification found to entertain these writ petitions and the same are dismissed in limine. Petition dismissed.
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