Case Law Details
Morya Facility Management Service Pvt. Ltd. Vs Union of India (Bombay High Court)
Petitioner sought to contend that the power under Article 226 of the Constitution of India can be exercised even under such circumstances and the Authority can be directed to condone the delay and the order of the original authority can set aside in writ jurisdiction. The Hon’ble Supreme Court in case of Assistant Commissioner(CT) LTU, Kakinanda and Ors v M/s. Glaxo Smith Kline Consumer Health Care Ltd,1 has examined the issue. The Hon’ble Supreme Court observed that once proceedings are barred by limitation under a statue the legislative mandate cannot be overcome by issuing a writ under Article 226 of the Constitution of India contrary to the legislative mandate.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
Heard learned counsel for the Petitioner.
2. Petitioner has challenged the Order passed in Appeal by the Additional Commissioner(Appeals-I), Central Tax, CGST, Pune. The Appeal is dismissed as time barred under Section 107(1) & (4) of Central Goods and Services Act, 2017.
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