9911796707
TMI Blog2020 (11) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... 2015 and the First Respondent in W.P. Nos. 33878 and 33879 of 2015 and perused the materials placed on record, apart from the pleadings of the parties. 2. The Deputy Commissioner - II, Large Tax Payers Unit, Chennai (hereinafter referred to as the 'Deputy Commissioner' for clarity and convenience) by Order No. CST - 32911/2008-2009 dated 30.01.2014 had determined the liability for the year 2008-2009 under the Central Sales Tax Act, 1956 (hereinafter referred to as the 'CST Act' for short), in respect of the Petitioner, who preferred an appeal in A.P. No. 24 of 2014 against that order under the CST Act, before the Joint Commissioner (CT) Appeals, Chennai (hereinafter referred to as the 'Joint Commissioner' for clari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d arbitrarily but has to be reasonable and just as held by the Hon'ble Allahabad High Court in the case of Sai Electricals (P) Ltd, reported in 107 STC 1997. In view of the above position, I restrict the penalty levied in the impugned orders to 100% of the tax due to meet the ends of justice. In fine the appeals are PARTLY MODIFIED and PARTLY DISMISSED." The Petitioner has received a copy of that order on 13.05.2015 as per the Counter-Affidavit dated 05.11.2020 filed by the First Respondent. 5. In furtherance to the aforesaid order passed by the First Respondent, Garnishee Order No. TIN: 33510640011 dated 07.10.2015 was issued to Standard Chartered Bank, where the Petitioner was having its banking accounts. 6. At that stage, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yond the maximum limitation period of 120 days from the date of receipt of copy of that order. 8. The Hon'ble Supreme Court of India in 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 the maximum period of limitation before the concerned Appellate Authority. 9. The Order No. CST - 32911/2008-2009 dated 30.01.2014 and the Order No. CST - 32911/2013-2014 dated 16.09.2014 passed by the Deputy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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