TMI Blog2014 (4) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Authority before the High Court. The High Court without relegating the petitioner to first exhaust the alternative remedy available to them under the provisions of the Punjab General Sales Tax Act, 1948 (for short, the Act ) has dismissed the writ petitions. Aggrieved by the orders so passed by the High Court the applicants/ petitioners are before us in these special leave petitions. Since the applicants/petitioners were calling in question the assessment order passed by the Assessing Authority, in our opinion, the applicants/petitioners should first approach the First Appellate Authority by filing appropriate petitions. Accordingly, we allow the Special Leave Petitions and set aside the impugned judgment and order qua t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first approach the First Appellate Authority by filing appropriate petitions. Accordingly, we allow the Special Leave Petitions and set aside the impugned judgment and order qua the petitioners. We reserve liberty to the applicants/ petitioners, if they so desires, to question the correctness or otherwise of the assessment order passed by the Assessing Authority by filing appropriate petitions before the First Appellate Authority for the relevant assessment years within a month's time from today. If such petitions are filed within the time granted by this Court, the appellate authority shall consider and decide the same as early as possible in accordance with law, without reference to the period of limitation. I.A.Nos. /14 in S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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