Page 59 - GSTL_21st May 2020_Vol 36_Part 3

2020 (36) G.S.T.L. 305 (S.C.)

IN THE SUPREME COURT OF INDIA
A.M. Khanwilkar and Dinesh Maheshwari, JJ.
ASSTT. COMMR. (CT), LTU, KAKINADA
ASSTT. COMMR. (CT), LTU
Versus
GLAXO SMITH KLINE CONSUMER HEALTH CARE LTD.
GLAXO SMITH KLINE CONSUMER HEALTH CARE
Civil Appeal No. 2413 of 2020, decided on 6-5-2020
1
Merger - Doctrine of merger not applicable when appeal rejected on
limitation (time-bar). [2013 (29) S.T.R. 81 (S.C.) = 2012 (279) E.L.T. 481 (S.C.).
relied on]. [para 20]
Writ jurisdiction - Maintainability - Existence of alternative statutory
remedy - Appeal to Commissioner (Appeals) - Limitation - Condonation of
delay in filing appeal - Powers of High Court - Writ petition after expiry of
limitation period for filing appeal to challenge assessment order - Appeal to
Commissioner (Appeals) filed after prescribed limitation period dismissed as
delay in filing appeal not satisfactorily explained - High Court could not have
condoned delay by allowing writ petition filed thereafter - High Court cannot
disregard statutory period for redressal of grievance and entertain writ petition
as matter of course - That High Court had wide powers not to mean that it
would issue writ inconsistent 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 funda-
mental right or statutory/legal right - No findings by High Court that princi-
ples of natural justice violated or statutory requirements not complied with -
Statutory period specified for filing of appeal expired in August, 2017 and ap-
peal filed by assessee only on 24-9-2018, without substantiating plea about in-
ability 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
________________________________________________________________________
1 On appeal from Writ Petition No. 39418 of 2018, decided on 19-11-2018 by Telangana High Court.
GST LAW TIMES  21st May 2020  59