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        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.

        The HC held that initiation of fresh proceedings on an issue already adjudicated is impermissible; any error apparent on the record must be rectified under Section 161 of the GST Act by the department. The petitioner was wrongly subjected to fresh proceedings culminating in the impugned order, which was subsequently rejected. The Court suo motu impleaded the Deputy Commissioner, GST Appeal, as a party and quashed the impugned order. The second respondent was granted liberty to pass an appropriate order incorporating the proposed demand after providing the petitioner a hearing. The writ petition was accordingly disposed of.

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