Year-wise GST tax periods make composite show cause notices impermissible, requiring separate proceedings despite contrary non-jurisdictional preceden...
Prior APA methodology guides transfer pricing benchmarking where consistent FAR profiles support comparability and arm's length margins eliminate adju...
Withdrawal of a writ petition without liberty to file afresh abandons the Article 226 remedy for the same cause of action, although it does not create res judicata. Applying the public-policy principle underlying Order XXIII Rule 1 CPC to writ proceedings, the High Court treated a later GST challenge seeking substantially identical relief against the same adjudication order as non-maintainable. Altering the grounds did not create a fresh basis for relief. The unavailed statutory appellate remedy and unexplained delay in invoking writ jurisdiction further supported dismissal; pending interlocutory applications were disposed of.
Withdrawal of a writ petition without liberty to file afresh abandons the Article 226 remedy for the same cause of action, although it does not create res judicata. Applying the public-policy principle underlying Order XXIII Rule 1 CPC to writ proceedings, the High Court treated a later GST challenge seeking substantially identical relief against the same adjudication order as non-maintainable. Altering the grounds did not create a fresh basis for relief. The unavailed statutory appellate remedy and unexplained delay in invoking writ jurisdiction further supported dismissal; pending interlocutory applications were disposed of.
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