Appellant granted right to challenge orders before Tribunal, emphasizing procedural fairness and statutory remedies.

The Supreme Court allowed the appellant to challenge orders by filing a statutory appeal before the Sales Tax Tribunal, setting aside the High Court's judgment. The Court emphasized procedural fairness and the utilization of statutory remedies, granting the appellant an opportunity to present their case effectively before the Tribunal. Additionally, in a related matter, the Court granted leave in Civil Appeal No. 8766 of 2017, setting aside the Sales Tax Tribunal's order and directing consolidation with another appeal for a comprehensive hearing. This ensured adherence to principles of justice and due process in the legal proceedings.

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Issues Involved:
1. Challenge to the High Court order dated 12.09.2014 in Writ Petition No. 1684 of 2014.
2. Appellant not availing statutory remedy before the Sales Tax Tribunal.
3. Granting opportunity to the appellant to challenge orders by filing a statutory appeal before the Tribunal.
4. Setting aside the order passed by the Sales Tax Tribunal and restoring the appeal for consolidation with another appeal.

Analysis:

1. The Supreme Court addressed the challenge posed by the appellant against the High Court order dated 12.09.2014 in Writ Petition No. 1684 of 2014. The Court refrained from discussing the merits of the case but noted that the appellant had not utilized the statutory remedy available before the Sales Tax Tribunal. Consequently, the Court deemed it just and equitable to grant the appellant the opportunity to avail this remedy. The appeal was partly allowed, and the High Court's judgment was set aside, allowing the appellant 30 days to challenge the orders by filing a statutory appeal before the Tribunal. It was clarified that the Court had not delved into the merits of the matter, leaving both parties free to present their contentions before the Tribunal.

2. In a related matter, the Court granted leave in Civil Appeal No. 8766 of 2017 [@ Special Leave Petition (C) No. 16651 of 2015]. Following the judgment in Civil Appeal No. 8765 of 2017, the order of the Sales Tax Tribunal was set aside. The appeal was restored to the Tribunal's file, with directions for consolidation with the appeal permitted to be filed as per the judgment in Civil Appeal No. 8765 of 2017. Consequently, the appeal was disposed of, ensuring a consolidated and comprehensive hearing by the Sales Tax Tribunal on the matters at hand.

Overall, the Supreme Court's judgments focused on procedural fairness and the proper utilization of statutory remedies by the appellant before the Sales Tax Tribunal. By setting aside previous orders and granting opportunities for statutory appeals, the Court ensured that the parties involved could present their arguments effectively before the Tribunal, maintaining the principles of justice and due process in the legal proceedings.

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