M/S Bharat Petroleum Corp.Ltd vs State Of Punjab & Ors

The Supreme Court allowed the civil appeal, emphasizing that the assessee has the right to challenge the Order of Assessment by filing an appeal before the First Appellate Authority. The Court clarified that the Appellate Authority must decide the matter on its merits, without being influenced by the High Court's observations. The appeal must be filed within four weeks, ensuring adherence to statutory remedies as per the legal framework.