Allowing the petition of the revenue the Court held that, 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. [CA NO. 2413/2020 (Arising out of SLP(C) No. 12892/2019) dt. 6/5/2020]
ACCT v Glaxo Smith Kline Consumer Health Care Ltd . AIR 2020 SC 2815; Manu/SC/0434 /2020 (SC) www.itatonline.org
Andhra Pradesh Value Added Tax Act, 2005
S.21 : Assessment – Alternative remedy -Limitation – 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. [ S.31 , Constitution of India 1949 , Art . 142, 226 , ]