In Brief
This case concerns the extent of the High Court's powers under Article 226 of the Constitution when a statutory remedy of appeal against a tax assessment is barred by limitation. The High Court had entertained a writ petition and granted relief to a taxpayer despite the time-bar, finding exceptional circumstances warranted intervention. The Supreme Court reversed this, holding that even though High Courts possess wide powers, they cannot override statutory limitation provisions or the legislative scheme governing tax appeals. The Court ruled that such exceptional circumstances do not justify circumventing mandatory statutory remedies or time limits prescribed by law.
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