2020 (12) TMI 702

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..... the date of receipt of copy of that order - 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 .....

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..... nt, and perused the materials placed on record, apart from the pleadings of the parties. 2. The Respondent passed the order in Order-in-Original No. 12 / 2017-18 dated 15.11.2017 determining the liability for Service Tax under provisions of the Finance Act, 1994 (hereinafter referred to as the 'Act' for short) in respect of the Petitioner, who had received copy of that order on 23.12.20 .....

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..... ed (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 maximum period of limitation before the concerned Appellate Authority. Having regar .....

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