https://www.taxtmi.com/article/detailed?id=11109 The doctrine of res judicata bars relitigation of matters adjudicated between the same parties or their privies by a competent court, embodying both merger and bar (preclusion of matters that should have been raised previously) and collateral estoppel (preclusion of matters actually litigated). It requires that the issue have arisen directly and substantially in the prior proceeding, is grounded in public policy to prevent vexatious litigation, extends to appropriate quasi judicial proceedings, and does not apply where the earlier order was a nullity for want of jurisdiction. en-us Tue, 14 Feb 2023 12:52:30 +0530 Tue, 14 Feb 2023 12:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11109 The doctrine of res judicata bars relitigation of matters adjudicated between the same parties or their privies by a competent court, embodying both merger and bar (preclusion of matters that should have been raised previously) and collateral estoppel (preclusion of matters actually litigated). It requires that the issue have arisen directly and substantially in the prior proceeding, is grounded in public policy to prevent vexatious litigation, extends to appropriate quasi judicial proceedings, and does not apply where the earlier order was a nullity for want of jurisdiction. Articles Goods and Services Tax - GST Tue, 14 Feb 2023 12:52:30 +0530 https://www.taxtmi.com/article/detailed?id=11109