No writ to challenge VAT assessment after expiry of limitation period of filing appeal under Puduche

CST & VAT: Where assessee filed appeal before Appellate Assistant Commissioner under section 47 of Puducherry Value Added Tax Act, 2007 challenging assessment order after expiry of period of limitation and Appellate Assistant Commissioner had returned appeal on ground of delay and thereafter assessee filed writ petition challenging assessment order, writ petition could not be entertained long after expiry of statutory period of limitation prescribed under section 47 to file an appeal