| COURT: | Supreme Court |
| CORAM: | A. M. Khanwilkar J, Dinesh Maheshwari J |
| SECTION(S): | 5 of Limitation Act |
| GENRE: | Domestic Tax, Other Laws |
| CATCH WORDS: | Condonation of delay |
| COUNSEL: | G. N. Reddy, V. Lakshmikumaran |
| DATE: | May 6, 2020 (Date of pronouncement) |
| DATE: | May 7, 2020 (Date of publication) |
| AY: | - |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| 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 stands foreclosed by the law of limitation: The statutory period prescribed for redressal of the grievance cannot be disregarded and a writ petition entertained. Doing so would be in the teeth of the principle that the Court cannot issue a writ which is inconsistent with the legislative intent. That would render the legislative scheme and intention behind the statutory provision otiose | |
A priori, we have no hesitation in taking the view that what this Court cannot do in exercise of its plenary powers under Article 142 of the Constitution, it is unfathomable as to how the High Court can take a different approach in the matter in reference to Article 226 of the Constitution. The principle
underlying the rejection of such argument by this Court would apply on all fours to the exercise of power by the High Court under Article 226 of the Constitution.
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