TMI Blog2020 (12) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner and Mr. S.R.Sundar, Learned Standing Counsel appearing for the Respondent and perused the materials placed on record, apart from the pleadings of the parties. 2. The First Respondent by Order in C. No. V/ITS/15/67/2015-ST Adjn dated 21.12.2016 had passed an order under the provisions of the Finance Act, 1994 (hereinafter referred to as the 'Act' for short) in respect of the Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order in C. No. V/ITS/15/67/2015-ST Adjn dated 21.12.2016 passed by the Second Respondent, the Petitioner has filed this Writ Petition. 3. The Hon'ble Supreme Court of India in Assistant Commissioner (CT) LTU, Kakinada -vs- Glaxo Smith Kline Consumer Health Care Limited (Order dated 06.05.2020 in Civil Appeal No. 2413 of 2020) has emphatically laid down that the High Court in the exerc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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