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of <h1>Supreme Court grants liberty to challenge assessment orders before Appellate Authority, emphasizes exhausting alternative remedies.</h1> The Supreme Court allowed the Special Leave Petitions, set aside the High Court's judgment, and granted the petitioners liberty to challenge the ... Recalling of the SLP order – Availability of alternative remedy - Held That:- After going through the application and prayer made in SLP (C) No 12415 of 2010, this Court is of the opinion that the request of the applicants/petitioners appears to be reasonable and needs to be accepted - The High Court without relegating Assessee to first exhaust the alternative remedy available to them under the provisions of the Punjab General Sales Tax Act, 1948 has dismissed the writ petitions - Assessees should first approach the First Appellate Authority - Accordingly, SLPs are allowed and impugned judgment and order are set aside – Matter remitted back to First Appellate Authority – Decided in favour of Assessee. Availability of alternative remedy - Brief Facts:- Withdrawal of appeal before Supreme Court - In the light of Gobind Mills Ltd vs. State of Bihar [1999 (8) TMI 761 - SUPREME COURT OF INDIA] the Tribunal remanded the matter back to the Appellate Authority to hear and decide - However, the Appellate Authority dismissed the applications filed by assessee - Assessee thereafter challenged the order of AO directly before High Court without filing appropriate petitions before the Tribunal – Held That:- Since the applicants/petitioners have directly approached the High Court without taking recourse to appeal before the Tribunal, Assessees should first approach the Tribunal by filing appropriate petitions - Accordingly, Special Leave Petitions are allowed and impugned judgment and order are set aside – Decided in favour of Assessee. Issues:1. Recalling of orders in Special Leave Petitions2. Challenge to assessment orders before High Court without exhausting alternative remedy3. Direct challenge to High Court without approaching TribunalRecalling of Orders in Special Leave Petitions:The Supreme Court considered Interlocutory Applications filed by petitioners seeking to recall orders passed in Special Leave Petitions. The Court had previously dismissed Special Leave Petition No. 12415 of 2010 and connected matters. After reviewing the applications, the Court found the requests reasonable and granted them. The petitioners had questioned assessment orders by the Assessing Authority before the High Court. The High Court had dismissed the writ petitions without requiring the petitioners to exhaust the alternative remedy under the Punjab General Sales Tax Act, 1948. The Supreme Court allowed the Special Leave Petitions, set aside the High Court's judgment, and gave the petitioners liberty to challenge the assessment orders before the First Appellate Authority within a specified time.Challenge to Assessment Orders Before High Court Without Exhausting Alternative Remedy:In another set of cases, petitioners challenged assessment orders before the High Court without first approaching the First Appellate Authority. The Supreme Court reiterated that petitioners should exhaust the available alternative remedy before directly approaching the High Court. The Court allowed the Special Leave Petitions, overturned the High Court's judgment, and granted the petitioners the liberty to question the assessment orders before the First Appellate Authority within a stipulated time frame. The Appellate Authority was directed to decide on these matters promptly without considering the period of limitation.Direct Challenge to High Court Without Approaching Tribunal:A group of petitioners withdrew their appeal before the Supreme Court with liberty to approach the Tribunal. However, they directly challenged the Assessing Officer's order before the High Court without involving the Tribunal. The Supreme Court emphasized the importance of petitioners first approaching the Tribunal before resorting to the High Court. The Court allowed the Special Leave Petitions, annulled the High Court's judgment, and provided the petitioners with the liberty to challenge the assessment orders before the Tribunal within a specified time. The Tribunal was instructed to handle these matters expeditiously in accordance with the law, irrespective of the limitation period. All the Interlocutory Applications were disposed of accordingly.
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