M/S. M.M.T.C. Limited vs Commr.Of Commercial Tax & Ors

The Supreme Court held that the Madhya Pradesh High Court erred in dismissing the writ appeal on the grounds of maintainability, as the earlier order of the Supreme Court explicitly directed the High Court to consider the Letters Patent Appeal (LPA) on merits, not merely to waive limitation. The Court clarified that the nature of the relief sought in the writ petition, which aimed to quash an order of the Assistant Commissioner, was determinative of the applicable constitutional provision, overriding the High Court's reliance on the petition's nomenclature under Article 227. Consequently, the Supreme Court set aside the High Court's order, affirming the maintainability of the LPA under Section 2(1) of the M.P. Uchacha Nyayalay (Khand Nyaypeth Ko Appeal) Adhiniyam, 2005.