2020 (12) TMI 1267

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..... stead of filing appeal, petitioner has filed this petition beyond limitation period - 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 o .....

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..... Mrs. Hema Muralikrishnan, Learned Standing Counsel appearing for the Petitioner and Mr. A.N.R. Jayaprathap, Learned 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 Order No TIN: 33901061892/2012-13 dated 03.07.2017 for the year 2012-2013 under the Tamil Nadu Value Added Tax A .....

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..... the Respondent beyond the maximum limitation period of 60 days from the date of receipt of copy of that order. 3. 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 .....

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