IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No.8315 of 2009 Date of Decision: 2.7.2009. Malwa Cotton Spinning Mills Ltd. ..........Petitioner. Versus State of Punjab and others ..........Respondents CORAM: HON'BLE MR.JUSTICE M.M.KUMAR HON'BLE MR.JUSTICE JASWANT SINGH. Present: Mr. Kashmiri Lal Goyal,Senior Advocate with Mr.Manoj Rohilla,Advocate for the petitioner. M.M. KUMAR,J. Challenge in this petition under Articles 226/227 of the Constitution of India is to the order dated 31.3.2009 (Annexure P-12) passed by the Assessing Authority-cum-Excise and Taxation Commissioner, Barnala. It remains undisputed that the aforesaid order is appealable under Section 20(1) of the Punjab General Sales Tax Act,1948, although some arguments have been raised that the order is directly against the view expressed by this Court in various judgements and also against the principles of natural justice. Having heard the learned counsel we are of the view that the CWP No.8315 of 2009 2 remedy of appeal is a substantial remedy which is required to be availed by any litigant before approaching this Court by invoking writ jurisdiction under Article 226 of the Constitution. Therefore, we dismiss the writ petition by relegating the petitioner to the remedy of appeal. (M.M.Kumar) Judge 2.7.2009. (Jaswant Singh) joshi Judge