Case Law Details
Assistant Commissioner (CT) LTU Vs Glaxo Smith Kline Consumer Health Care Limited (Supreme Court)
In Challenge : – Judgment of the High Court of Judicature at Hyderabad for the State of Telangana and State of Andhra Pradesh.
Constitution of India – Art-226 – Writ Jurisdiction bypassing the statutory provisions – remedy against the assessment order stood foreclosed by Limitation Law – Section 31 AP VAT Act 2005 – appeal against order of assessing authority – statutory provisions – 30 days – further 30 days on furnishing valid reasons for delay beyond first 30 days – but no provisions to condone delay as per statute post 60 days.
AP VAT Rules – Rule 60 – Application dismissed — appealed against — dismissed by the appellate authority citing order of the assessing authority.
Manifest error – Assessee furnished wrong turnover in CST annual return – Form “F” furnished not sufficient as per TTO (CST) – appeal time barred – exercise of Writ Jurisdiction when statutory remedy available – not valid
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