M/S GENNEX LABORATORIES LTD. vs COMMERCIAL TAX OFFICER

The Supreme Court held that the appellant must be granted an opportunity to file a statutory appeal before the Sales Tax Tribunal, as they had not availed themselves of this remedy previously. The Court set aside the High Court's order and allowed the appellant 30 days to challenge the orders, ensuring that the appeal would be treated as timely filed. The matter was not considered on merits, leaving all contentions open for the Tribunal's consideration.