Supreme Court of India

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

Neutral citation
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.

1 Supreme Court bench has cited this judgment.

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 against assessment order filed beyond limitation period with application for condonation of delay – Appeal dismissed as barred by limitation – Writ Petition u/Art. 226 seeking to quash the assessment order – High Court quashed the assessment order relegating the assessee to Assessing Officer for reconsideration of the matter afresh – Appeal to Supreme Court – Held: Where a right or liability is created by a statute, giving a special remedy for enforcing it…

Where later benches applied it

Of those, 1 mentioned

Sign in free to read it

  • The full judgment, page by page, as published in the Supreme Court Reports
  • The ratio: what the Court held, verbatim, with the page it sits on
  • Every bench that relied on it, and every bench that argued against it
  • Search every reported judgment, by party, citation or question
  • Download the PDF, copy pinpoint citations ready for a filing
Sign in to read - for free

An email address, no password.