Supreme Court · 2022 INSC 1088 · Decided 14 October 2022
The State of Madhya Pradesh and Another v. M/S Commercial Engineers and Body Building Company Limited
- Court
- Supreme Court of India
- Citation
- 2022 INSC 1088 · [2022] 14 S.C.R. 985
- Case number
- CIVIL APPEAL No. 7170/2022
- Decided
- 14 October 2022
- Bench
- M.R. SHAH, KRISHNA MURARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
Constitution of India: Art.226 - Writ jurisdiction in tax matters - Writ petition filed challenging order of asssessing officer denying input rebate under s.14 of MP VAT Act, 2002 - Entertainability of - Held: High Court ought not to entertain the writ the assessment order denying the Input rebate against which a statutory appeal would be available under s.46(1) of the MP VAT Act, 2002 - Alternative efficacious remedy. Allowing the appeal, the Court HELD: While entertaining the writ petition under Article 226 of the Constitution of
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