HC Dismissed Writ Petition Since Petitioner By His Own Failure Had Not Availed Appellate Remedy
- News|Blog|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 4 September, 2023
Latest from Taxmann
Case Details: Punit Kumar Choubey v. Commissioner, Commercial Tax, Patna - [2023] 154 taxmann.com 28 (Patna)
Judiciary and Counsel Details
-
- K. Vinod Chandran, CJ. & Partha Sarthy, J.
- Achhaibar Singh, Adv. for the Petitioner.
- Raghwanand & Sanjay Kumar Tiwari for the Respondent.
Facts of the Case
In the present case, the petitioner’s appeal against assessment order was rejected on grounds of limitation. It filed writ petition and submitted that it received summary of order electronically and filed an appeal only after a delay of one month and nine days. The department submitted that the notices were issued, reminders were sent and a show-cause notice with a hearing date was provided, but the petitioner did not attend the same.
High Court Held
The Honorable High Court noted that the appeal was filed after 12 days from the date on which even the limitation period, as stipulated by the Hon’ble Supreme Court, expired. Moreover, the Court can exercise the power under Article 226 of the Constitution only if it comes to the conclusion that there has been a breach of principles of natural justice or due procedure required for the decision has not been adopted. However, in the instant case, the petitioner by his own failure had not availed the appellate remedy and in that circumstance, there can be no invocation of the extraordinary jurisdiction under Article 226 of the Constitution of India. Therefore, the Court held that the instant writ petition was liable to be dismissed.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
