In Brief
A registered dealer challenged a tax assessment order through a High Court writ petition after failing to file a statutory appeal within the prescribed 60-day period (30 days default + 30 days' possible condonation). The High Court allowed the petition, directing reconsideration of the assessment. The Supreme Court reversed this decision, holding that the High Court cannot entertain writ petitions challenging tax assessments after statutory appeal periods expire, as doing so would undermine the legislative scheme. Statutory limitation periods in tax laws, based on fundamental public policy, cannot be overridden by constitutional writ powers. Courts must respect such limits and exercise self-imposed restraint.
The lawyer headnote and full judgment text are available to registered users.