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    <description>The court addressed the challenge to final assessment orders for the years 2001-02 and 2002-03 following an amalgamation involving M/s.Rukma Industries Limited. Emphasizing the importance of appellate remedies, the court highlighted that disputes should be resolved through the appellate process rather than via a Writ proceeding under Article 226 of the Constitution of India. It underscored the significance of appellate forums in fact-finding and judicial review, cautioning against bypassing statutory remedies unless necessary to prevent gross injustice. The judgment stressed the need to uphold institutional hierarchy and the expertise of appellate bodies, granting the petitioner liberty to file an appeal within four weeks.</description>
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