V.N.V. Builders Pvt Ltd Vs State Tax Officer (Madras High Court)
Madras High Court held that even though the time limit is not prescribed for filing petition under Article 226 of the Constitution of India, the same should be filed within a reasonable time.
Facts- The petitioner asserts that the order dated 09.01.2019 was not communicated to the petitioner through any mode, including by uploading the same on the GST portal. In those circumstances, upon receipt of information from the garnishee, the petitioner approached the first respondent on 15.05.2024 with a request to furnish a certified copy of the impugned order. Upon receipt thereof, the present writ petition was filed.
Conclusion- Held that although a period of limitation is not prescribed for the initiation of proceedings under Article 226 of the Constitution of India, it is needless to say that the petitioner is required to approach the Court within a reasonable time. By taking into account the fact that the order is dated 09.01.2019 and the petitioner has filed this writ petition on 24.05.2024, the petitioner is not entitled to discretionary relief.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
An order dated 09.01.2019 in respect of assessment period July 2017 to December 2017 is challenged.
