Full Judgment Text
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.8076 OF 2009
(Arising out of S.L.P. (C) No.7194 of 2008)
Bharat Petroleum Corporation Limited ...Appellant(s)
Versus
State of Punjab & Ors. ...Respondent(s)
O R D E R
Heard learned counsel on both sides.
Leave granted.
Writ Petition was filed by the appellant-assessee
[Bharat Petroleum Corporation Limited] under Rule 21(1)
and Rule 21(2) of the Punjab Value Added Tax Rules, 2005.
The case of the appellant was that the Order of Assessment
disallowing input tax credit on the purchase value of the
product was illegal. This Assessment Order was challenged
by the appellant before the High Court by way of writ
petition without exhausting statutory remedy of appeal
under the Punjab Value Added Tax Act, 2005. In the
circumstances, vide impugned judgment, the High Court has
dismissed the writ petitions directing the appellant
herein to exhaust the statutory remedy. However, after
directing the assessee to exhaust the statutory remedy,
...2/-
- 2 -
the High Court has made observations on the merits of the
case. Hence, this civil appeal.
We are of the view that it would be open to the
assessee to challenge the Order of Assessment by filing
appeal before the First Appellate Authority which will
decide the matter on merits, uninfluenced by the
observations made in the impugned judgment of the High
Court. The appeal, if any, to be filed by the assessee
within a period of four weeks. If appeal is so filed,
then, the Appellate Authority will decide the matter in
accordance with law.
The civil appeal is allowed accordingly.
......................J.
[S.H. KAPADIA]
......................J.
[AFTAB ALAM]
New Delhi,
December 04, 2009.