https://www.taxtmi.com/caselaws?id=158121 A mere complainant, who was neither an assessee nor otherwise legally interested in concluded sales tax assessment proceedings, had no locus standi to reopen or challenge assessments that had already attained finality. The Court also treated repeated litigation over the same controversy, after earlier rejection, as frivolous and vexatious abuse of process. On that basis, the writ petition was dismissed and exemplary costs were imposed for attempting to unsettle concluded proceedings without any enforceable legal right. en-us Tue, 18 Jan 1994 00:00:00 +0530 Thu, 17 Oct 2013 12:03:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158121 A mere complainant, who was neither an assessee nor otherwise legally interested in concluded sales tax assessment proceedings, had no locus standi to reopen or challenge assessments that had already attained finality. The Court also treated repeated litigation over the same controversy, after earlier rejection, as frivolous and vexatious abuse of process. On that basis, the writ petition was dismissed and exemplary costs were imposed for attempting to unsettle concluded proceedings without any enforceable legal right. Case-Laws VAT and Sales Tax Tue, 18 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158121