2020 (10) TMI 1235

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nstead filed this Writ Petition 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 - Rejection of application for revision of liability of tax - 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 [ 20 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and Mrs. G.Dhana Madhiri, Learned Government Advocate (Taxes) for the Respondent, and perused the materials placed on record, apart from the pleadings of the parties. 2. The Respondent by Order in TIN 33664740070/2012-13 dated 09.10.2014 had rejected the application dated 12.09.2014 to revise the liability of tax for the assessment year 2012-13 under the Tamil Nadu Value Added Tax Act, 2006 (herei .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X