THE STATE OF MADHYA PRADESH vs M/S COMMERCIAL ENGINEERS AND BODY BUILDING COMPANY LTD.

The Supreme Court reversed the High Court's decision that quashed the Assessment Order denying Input rebate under the Madhya Pradesh Value Added Tax Act, 2002. The Court held that the High Court erred in entertaining the writ petition without the respondent exhausting the statutory remedy of appeal available under Section 46(1) of the Act. The judgment emphasized the importance of following statutory procedures before approaching the High Court under Article 226 of the Constitution.