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2023 (9) TMI 2 - HC - VAT and Sales TaxValidity of assessment order - inspection was contrary to authorization under Section 67(1) of the CGST Act, 2017 or not - HELD THAT:- The petitioner having failed to respond to the notice cannot challenge the impugned order either before the Appellate Commissioner after limitation or before this Court long after the limitation. Before the Appellate Authority the appeal would be time barred and before this Court, the writ petition is liable to be dismissed on account of latches. The Hon'ble Supreme Court recently in Assistant Commissioner (CT) LTU, Kakinada and others Vs. Glaxo Smith Kline Consumer Health Care Limited [2020 (5) TMI 149 - SUPREME COURT] has held that High Courts cannot entertain writ petition against assessment orders beyond the period of statutory period - As per the decision of the Hon'ble Supreme Court in Glaxo Smith Kline Consumer Health Care Limited case [2020 (5) TMI 149 - SUPREME COURT], a writ petition beyond the statutory period of limitation is liable to be dismissed. There are no hesitation in taking the view that what this Court cannot do in exercise of its plenary powers under Article 142 of the Constitution, it is unfathomable as to how the High Court can take a different approach - The principle underlying the rejection of such argument by this Court would apply on all fours to the exercise of power by the High Court under Article 226 of the Constitution. There is no case made out for interfering with the Impugned Assessment Order - petition dismissed.
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