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TMI Blog2020 (12) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... First Respondent - HELD THAT:- The Hon'ble Supreme Court of India in ASSISTANT COMMISSIONER (CT) LTU, KAKINADA ORS. VERSUS M/S. GLAXO SMITH KLINE CONSUMER HEALTH CARE 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 pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 Petitioner, who had received a copy of that order on 31.12.2016. The Petitioner was entitled to prefer appeal against that order within a period of two months from the date of its receipt under Section 85 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 maxi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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