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TMI Blog2025 (1) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... may be preserved. In view thereof, the impugned order is set aside and the right of the Department to revisit/ reconsider the issue invoking Section 19(5)(c) of the Act, subsequent to the order of the Hon'ble Supreme Court stands preserved. The writ petition stands disposed of. - Honourable Mr. Justice Mohammed Shaffiq For the Petitioner : Mr. N. Prasad For the Respondent : Mr. TNC. Kaushik Additional Government Pleader ORDER The present writ petition is filed challenging the impugned order dated 30.10.2024 which is passed pursuant to the order of remand by the appellate authority in VAT appeal No.22 of 2023 dated 16.03.2023, however the impugned order has been passed rejecting the petitioner's claim of ITC by invoking Section 19( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the orders of the learned Judge dismissing the writ petitions as barred by limitation, based on the decision of the Apex Court in Glaxo Smith Kline Consumer Health Care Pvt Ltd. 149. It is brought to the knowledge of this court, a subsequent judgment of a Co-ordinate Bench of this court in W.A No.493/2021, wherein after considering the observations of the Hon ble Apex Court, it was held that no bar has been imposed by the Apex Court in entertaining a writ petition under Article 226 of the Constitution of India and the same is quoted below for ready reference: 5. In our respectful view, the decision of the Hon ble Supreme Court in the said decision has not held that a writ petition under Article 226 of the Constitution of India is an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner on the ground that alternative efficacious remedy is available and that be invoked by the writ petitioner. However, if the writ petitioner chooses to approach the High Court after expiry of the maximum limitation period of 60 days prescribed under Section 31 of the 2005 Act, the High Court cannot disregard the statutory period for redressal of the grievance and entertain the writ petition of such a party as a matter of course. Doing so would be in the teeth of the principle underlying the dictum of a three Judge Bench of this Court in Oil and Natural Gas Corporation Limited (supra). In other words, the fact that the High Court has wide powers, does not mean that it would issue a writ which may be inconsistent with the legislative i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticle 226 of The Constitution of India, it would be necessary for the Court to record that there was no case of violation of the principles of natural justice or non-compliance of statutory requirements in any manner. 7. Therefore, there are certain broad parameters, within which, the Court has to exercise its jurisdiction under Article 226 of The Constitution of India, which read as hereunder : (i) if there is unfairness in the action of the Statutory Authority; (ii) if there is unreasonableness in the action of the Statutory Authority; (iii) if perversity writs large in the action taken by the Authority; (iv) if the Authority lacks jurisdiction to decide the issue and (v) if there has been violation of the principles of natural justice, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be entertained as a matter of course, even though, the court has wide powers under Article 226 of the Constitution. The writ court ought to have seen that the High Court under Article 226 of Constitution is rather circumscribed by the theory of laches and not by limitation, because the Constitution is above a statute as held by the Apex Court in the Judgment in the matter of Samjuben Gordhanbhai Koli Vs State of Gujarat, reported in MANU/SC/0826/2010. The effect of laches depends upon the facts of each case and is left to the discretion of the court to either reject or entertain a writ petition. In taxing matters, whenever a levy or demand is made without authority of law, the court would be within its power to set aside the same, because ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Revenue and the appeals and writ petitions filed by the assessees are partially allowed. There will be no order as to costs. Consequently, connected miscellaneous petitions are closed. 3. It is submitted by the learned counsel for the petitioner that against the above orders of this Court an SLP has been filed before the Hon'ble Supreme Court and the same is stated to be pending. 4. It was pointed out by the learned counsel for the petitioner that under similar circumstances while dealing with Section 19(2)(v) of the Act, this Court has after taking cognizance of the fact that the orders of the Division Bench of this Court has been challenged before the Hon'ble Supreme Court was pleased to pass the following orders in W.A. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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