Page 26 - GSTL_21st May 2020_Vol 36_Part 3

xxiv GST LAW TIMES [ Vol. 36
Writ jurisdiction (Contd.)
with legislative intent regarding dispensation explicitly prescribed under
Section 31 of Andhra Pradesh Value Added Tax Act, 2005 - Remedy of
appeal is creature of statute - Dismissal of appeal filed after expiry of
statutorily prescribed limitation period not violation of fundamental
right or statutory/legal right - No findings by High Court that principles
of natural justice violated or statutory requirements not complied with -
Statutory period specified for filing of appeal expired in August, 2017
and appeal filed by assessee only on 24-9-2018, without substantiating
plea about inability to file appeal within prescribed time - No indulgence
could be shown to assessee - Ex parte order of High Court favourably
considering assessee’s request for granting one more opportunity and
permitting it to pay balance of disputed amount - Set aside - Article 226
of Constitution of India — Asstt. Commr. (CT), LTU, Kakinada v. Glaxo Smith Kline
Consumer Health Care Ltd. (S.C.) ............................. 305
— Maintainability of - Condonation of delay after expiry of statutory period
of limitation - High Court cannot disregard statutory period for redressal
of grievance and entertain writ petition as matter of course — Asstt. Commr.
(CT), LTU, Kakinada v. Glaxo Smith Kline Consumer Health Care Ltd. (S.C.) .......... 305
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GST LAW TIMES  21st May 2020  26