Issues – Writ petition under Article 226 of Constitution of India could not be entertained after limitation for filing an appeal has expired.
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Hon’ble HC Judgement :
THE Hon’ble MADRAS HIGH COURT in SAKTHI ENTERPRISES V/s ASSISTANT COMMISSIONER, decided on 9-8-2023
No appeal was filed before appellate authority within stipulated time and writ petition was filed on 3-8-2023 i.e. almost after a year under Article 226 of Constitution of India could not be entertained after limitation for filing an appeal has expired. HC disallowed writ petition as limitation for filing an appeal has expired.
Law: Section 107 of CGST Act, 2017 & Article 226 of Constitution of India
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