Една опция
;WITH cQuery AS
(
SELECT
*,
ROW_NUMBER() OVER (ORDER BY SortColumn) AS RowNum
FROM
MyTable
)
SELECT
*
FROM
cQuery
ORDER BY
RowNum * @Direction --1 = ASC or -1 = DESC
Или СЛУЧАЙ, който ИМХО е малко по-грозен
ORDER BY
CASE WHEN 'ASC' THEN SortColumn ELSE '' END ASC,
CASE WHEN 'DESC' THEN SortColumn ELSE '' END DESC