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Supreme Court of India

Commissioner (ct) Ltu Kakinada & Ors. v. M/s. Glaxo Smith Kline Consumer Health Care Limited

Neutral citation
Reported as [2020] 4 S.C.R. 602
Bench A. M. Khanwilkar and Dinesh Maheshwari JJ.
Decided 6 May 2020

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

What the Court ordered

We are of the opinion that the ends of justice will be met if we permit the petitioner to file a belated appeal within one month from today with an application for condonation of delay, whereon the appeal may be entertained.

Judgment, page 33

From the headnote

Constitution of India: Art. 226 – Jurisdiction under – Scope of – Assessment under Andhra Pradesh Value Added Tax Act, 2005 – Appeal a gainst assessment order filed beyond limitation period wit h application for condonation of delay – Appeal dismissed as barred by limit ation – Writ Petition u/Art. 226 seeking to quash the assessment order – High Court quashed the assessment order relegating t he assessee to Assessing Officer for reconsideration of the mat ter afresh – Appeal to Supreme Court – Held: Where a right or liability is created by a statute, giving a special remedy for enforcing it,

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