Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
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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