Supreme Court · 2020 INSC 390 · Decided 6 May 2020
Commissioner (Ct) Ltu Kakinada & ORS. v. M/S. Glaxo Smith Kline Consumer Health Care Limited
- Court
- Supreme Court of India
- Citation
- 2020 INSC 390 · [2020] 4 S.C.R. 602
- Case number
- CIVIL APPEAL No. 2413/2020
- Decided
- 6 May 2020
- Bench
- A.M. KHANWILKAR, DINESH MAHESHWARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
Constitution of India: Art. 226 - Jurisdiction under - Scope of - Assessment under Andhra Pradesh Value Added Tax Act, 2005 - Appeal against assessment order filed beyond limitation period with application - Appeal dismissed as barred by limitation - Writ Petition u/Art. 226 seeking to quash the assessment order - High Court quashed the assessment order relegating the assessee to Assessing Officer for reconsideration of the matter afresh - Appeal to Supreme Court -
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