M/S BHARAT PETROLEUM CORP.LTD. vs STATE OF PUNJAB .

The Supreme Court allowed the civil appeal, stating that the assessee has the right to challenge the Order of Assessment by filing an appeal before the First Appellate Authority. The Court emphasized that the Appellate Authority must decide the matter on its merits, without being influenced by the High Court's observations made in the impugned judgment. The Court directed that the appeal should be filed within four weeks, ensuring adherence to statutory remedies as per the relevant tax laws.