SC: No writ can be issued to challenge assessment order foreclosed by law of limitation

Assistant Commissioner Vs Glaxo Smith Kline Consumer Health Care Limited (Supreme Court

Conclusion:  Power of Supreme Court & High Court under Articles 142 and 226 to entertain a challenge to the assessment order on the sole ground that the statutory remedy of appeal against that order stood foreclosed by the law of limitation however the statutory period prescribed for redressal of the grievance could not be disregarded and a writ petition could not be entertained as doing so would be in the teeth of t

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