Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
HC dismissed the writ petition challenging tax proceedings related to GST evasion and bogus invoices. The court found the petitioners were not diligent, having delayed their response to the show cause notice for six months and only raising objections when personal hearing was imminent. The HC held this was not a fit case for extraordinary writ jurisdiction under Article 226, directing petitioners to pursue appellate remedies. The court granted a 30-day window to file an appeal with pre-deposit, ensuring merit-based consideration without limitation bar, while explicitly noting that the order's observations would not prejudice the appellate proceedings.
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