Supreme Court of India
The State of Madhya Pradesh and Another v. M/s Commercial Engineers and Body Building Company Limited
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.
What the Court ordered
In view of the above and for the reasons stated above and without expressing anything on merits in favour of either of the parties on the Input rebate claimed by the respondent – original writ petitioner, the impugned judgment and order passed by the High Court is hereby quashed and set aside.
Judgment, page 7
From the 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 petition under Art.226 challenging 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.
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