In the case of M/s. Scottt Edil Pharmacia Ltd (“the assessee”) vs Assistant Commissioner, State Taxes & Excise, an assessment order was passed on the assessee for suppressing the turnover. The assessee filed a writ petition against the impugned order stating that though the said order was appealable before the Commissioner (Appeals) under section 107, but no such Appellate Forum had been notified by the State of Himachal Pradesh, due to which, it had been denied its valuable right of appeal, leaving no other option but to file the instant writ petition before High Court of HP.
The Hon’ble High Court of Himachal Pradesh vide its CWP NO. 2970 OF 2018, dated December 17, 2018 stated that the Statute contemplates the remedy of appeal, we are of the view that the aggrieved party cannot be left remedy less merely because the State Government has not notified the Appellate Forum. The Writ Petition is accordingly disposed of with a direction to the Additional Chief Secretary cum Financial Commissioner, State Taxes and Excise, to notify the Appellate Forum within one week.
Citation:  102 taxmann.com 99 (Himachal Pradesh)