HC not to entertain writ petitions under Article 226 against appealable orders: SC
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- Last Updated on 18 October, 2022
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Case Details: State of Madhya Pradesh v. Commercial Engineers and Body Building Co. Ltd. - [2022] 143 taxmann.com 195 (SC)
Judiciary and Counsel Details
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- M.R. Shah & Krishna Murari, JJ.
Facts of the Case
The High Court of Madhya Pradesh entertained the writ petition under Article 226 of the Constitution of India and quashed and set aside the Assessment Order. The revenue feeling aggrieved and dissatisfied with the impugned judgment and order had filed appeal before the Apex Court.
Supreme Court Held
The Supreme Court noted that while entertaining the writ petition under Article 226 of the Constitution of India challenging the Assessment Order denying the Input rebate, the High Court has observed that there are no disputed question of facts arise and it is a question to be decided on admitted facts for which no dispute or enquiry into factual aspects of the matter is called for.
The aforesaid can hardly be a good/valid ground to entertain the writ petition under Article 226 of the Constitution of India challenging the Assessment Order against which a statutory remedy of appeal was available. Therefore, the Supreme Court allowed the appeal and it was held that the High Court ought not to have entertained the writ petition and the assessee was relegated to prefer an appeal before the appellate authority.
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