https://www.taxtmi.com/caselaws?id=140080 A writ petition challenging a penalty order was held barred by res judicata because an earlier writ between the same parties had already questioned the legality of that order and been dismissed on merits. The court applied res judicata, including constructive res judicata, to Article 226 proceedings, holding that matters which might and ought to have been raised earlier are concluded. It also noted that the underlying assessment order had never been challenged, had attained finality, and no material was shown to treat it as a nullity. The petition was dismissed with costs. en-us Tue, 17 Mar 1964 00:00:00 +0530 Thu, 18 Apr 2013 13:01:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=140080 A writ petition challenging a penalty order was held barred by res judicata because an earlier writ between the same parties had already questioned the legality of that order and been dismissed on merits. The court applied res judicata, including constructive res judicata, to Article 226 proceedings, holding that matters which might and ought to have been raised earlier are concluded. It also noted that the underlying assessment order had never been challenged, had attained finality, and no material was shown to treat it as a nullity. The petition was dismissed with costs. Case-Laws VAT and Sales Tax Tue, 17 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=140080