M/S. M.M.T.C. LIMITED vs COMMR.OF COMMERCIAL TAX .

The Supreme Court held that the Madhya Pradesh High Court erred in dismissing the writ appeal on the grounds of maintainability under Section 2(1) of the M.P. Uchacha Nyayalay (Khand Nyaypeth Ko Appeal) Adhiniyam, 2005, as it misconstrued a prior order of the Supreme Court regarding the waiver of limitation. The Court clarified that the earlier order directed the High Court to consider the Letters Patent Appeal on merits, and not merely to waive limitation. Consequently, the Supreme Court set aside the High Court's order, emphasizing the nature of the relief sought in the writ petition rather than its nomenclature under Article 227 of the Constitution.