In Brief
A VAT assessment dispute arose where the Assessing Officer passed fresh assessment orders following a remand by the First Appellate Authority. While revisional proceedings on the remand order were pending before the Commissioner of Commercial Taxes, the assessees filed writ petitions in the High Court instead of appealing before the First Appellate Authority. The High Court quashed the fresh orders solely because of pending revisional proceedings. The Supreme Court reversed this, holding that the assessees should have availed the statutory appeal remedy available to them, and that the mere pendency of revisional proceedings did not prevent the Assessing Officer from passing fresh orders upon remand.
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