TMI Blog2023 (11) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... appealed against. The said statutory scheme of finality is not one that the learned Single Judge could have ignored either while considering whether or not to entertain the Writ Petition. This settled position in law has been reiterated in Assistant Commissioner (CT) LTU, Kakinada and Others v. Glaxo Smith Kline Consumer Health Care Limited [ 2020 (5) TMI 149 - SUPREME COURT ] as also in Oil and Natural Gas Corporation Limited v. Gujarat Energy Transmission Corporation Limited and Others [ 2017 (3) TMI 1628 - SUPREME COURT ]. In the former decision, it was clearly held that even though the High Court can entertain a Writ petition against any order or direction passed or action taken by the State under Article 226 of the Constitution, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 73 of the Act were uploaded on the GST portal relating to the year 2017-2018. In the Writ Petition, the appellant impugned the demand notice issued under the Revenue Recovery Act, contending that it had not been served with any assessment order, and therefore, it could not file an appeal and left with any other option it had approached this Court under Article 226 of the Constitution of India. 3. The learned Single Judge found that inasmuch as assessment orders were passed on 07.01.2022 and had been communicated to the appellant through the GST portal, the appellant was obliged to file a statutory appeal under Section 170 of the GST Act within the prescribed time limit of four months, including the condonable period of delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Corporation Limited and Others [(2017) 5 Supreme Court Cases 42]. In the former decision, it was clearly held that even though the High Court can entertain a Writ petition against any order or direction passed or action taken by the State under Article 226 of the Constitution, it ought not to do so as a matter of course when the aggrieved person could have availed of an effective alternative remedy in the manner prescribed by law. Taking note of the said settled position of law and finding that all that the learned Single Judge did was to follow the said dictum while dismissing the Writ Petition, we see no reason to interfere with the judgment of the learned Single Judge. The Writ Appeal fails and is accordingly dismissed. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
