JUDGMENT

M.R. Shah, J.

1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 05.08.2015 passed by the High Court of Madhya Pradesh, Principal Seat at Jabalpur in Writ Petition No. 7628/2015, by which the Division Bench of the High Court has entertained the writ petition under Article 226 of the Constitution of India and has quashed and set aside the Assessment Order passed by the Divisional Deputy Commissioner, Commercial Tax, Jabalpur, the State of Madhya Pradesh has preferred the present appeal.

2. By an Assessment Order dated 28.02.2015, the Assessing Officer denied the Input rebate under Section 14 of the Madhya Pradesh Value Added Tax Act, 2002 (hereinafter referred to as the ‘MP VAT Act, 2002’) to the respondent. Without preferring an appeal against the Assessment Order denying the Input rebate under Section 46(1) of the MP VAT Act, 2002, the respondent preferred the writ petition before the High Court. Despite the specific objection raised on behalf of the State not to entertain the writ petition against the Assessment Order denying the Input rebate in view of the availability of the statutory remedy of appeal under Section 46(1) of the MP VAT Act, 20