HC Dismissed Writ Petition Since Petitioner By His Own Failure Had Not Availed Appellate Remedy

Case Details: Punit Kumar Choubey v. Commissioner, Commercial Tax, Patna - [2023] 154 taxmann.com 28 (Patna)

Judiciary and Counsel Details

• • K. Vinod Chandran, CJ. & Partha Sarthy, J.
  • Achhaibar Singh, Adv. for the Petitioner.
  • Raghwanand & Sanjay Kumar Tiwari for the Respondent.

Facts of the Case

In the present case, the petitioner’s appeal against assessment order was rejected on grounds of limitation. It filed writ petition and submitted that it received summary of order electronically and filed an appeal only after a delay of one month and nine days. The department submitted that the notices were issued, reminders were sent and a show-cause notice with a hearing date was provided, but the petitioner did not attend the same.

High Court Held

The Honorable High Court noted that the appeal was filed after 12 days from the date on which even the limitation period, as stipulated by the Hon’ble Supreme Court, expired. Moreover, the Court can exercise the power under Article 226 of the Constitution only if it comes to the conclusion that there has been a breach of principles of natural justice or due procedure required for the decision has not been adopted. However, in the instant case, the petitioner by his own failure had not availed the appellate remedy and in that circumstance, there can be no invocation of the extraordinary jurisdiction under Article 226 of the Constitution of India. Therefore, the Court held that the instant writ petition was liable to be dismissed.