ASSISTANT COMMISSIONER (CT) LTU KAKINADA vs M/S GLAXO SMITH KLINE CONSUMER HEALTH CARE LIMITED

The Supreme Court addressed whether the High Court could entertain a writ petition under Article 226 of the Constitution when the statutory remedy of appeal was foreclosed by limitation. The Court held that the High Court should not exercise its writ jurisdiction in such cases, emphasizing the importance of adhering to statutory timelines for appeals as outlined in the Andhra Pradesh Value Added Tax Act, 2005. Consequently, the appeal was dismissed, affirming the High Court's decision to reject the writ petition.