Assistant Commissioner (Ct) Ltu ... vs M/S Glaxo Smith Kline Consumer Health ...

The Supreme Court addressed the issue of whether a writ petition under Article 226 can be entertained when the statutory remedy of appeal is foreclosed by limitation. The Court held that the High Court should not exercise its writ jurisdiction in such cases, emphasizing that the statutory framework under the Andhra Pradesh Value Added Tax Act, 2005 and the Central Sales Tax Act, 1956 provides a clear remedy which must be followed. Consequently, the appeal was dismissed, affirming the High Court's decision to reject the writ petition.