The State Of Madhya Pradesh vs M/S Commercial Engineers And Body ...

The Supreme Court reversed the High Court's decision to entertain a writ petition challenging an assessment order under the Madhya Pradesh Value Added Tax Act, 2002. The court held that the respondent should have pursued the statutory remedy of appeal available under Section 46(1) of the Act instead of filing a writ petition. The judgment emphasizes the importance of exhausting statutory remedies before approaching the High Court under Article 226 of the Constitution.