2020 (12) TMI 879

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..... fer any appeal before the Appellate Authority, but has instead filed these Writ Petitions challenging the order passed by the Respondent beyond the maximum limitation period of 60 days from 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) .....

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..... d Government Advocate (Taxes) appearing for the Respondent and perused the materials placed on record, apart from the pleadings of the parties. 2. The Respondent passed the Orders in TIN No: 33682403232/2013-14 and TIN No: 33682403232/2014-15 dated 02.07.2018 for the years 2013-2014 and 2014-2015 under the provisions of Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the 'TNV .....

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..... 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 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 .....

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