2020 (12) TMI 127

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..... 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. Thus, it is not possible for t .....

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..... nance Act, 1994 (hereinafter referred to as the 'Act' for short) in respect of the Petitioner, who had received copy of that order on 20.04.2017. The Petitioner was entitled to prefer appeal against that order under Section 85 of the Act, within a period of two months from the date of its receipt before the Appellate Authority, who has been empowered to condone delay in filing such appeal .....

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..... by a Statutory Authority which was not appealed against within the maximum period of limitation before the concerned Appellate Authority. Having regard to that legal position, it is not possible for this Court to express any view on the correctness or otherwise on the merits of the controversy involved in the matter. In the result, the Writ Petition, which cannot be entertained, is dismissed .....

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