https://www.taxtmi.com/caselaws?id=451246 A petition challenging the reversal of input tax credit was dismissed because the petitioner had earlier unconditionally withdrawn an identical petition; the court applied res judicata and issue estoppel to hold that an unconditional prior withdrawal without liberty bars relitigation of the same relief, thereby precluding a refund claim of the disputed input tax credit. The court relied on public policy against multiplicity of litigation and on investigation findings that the petitioner was culpable, which further supported denial of the present remedy under the doctrine of issue estoppel. en-us Mon, 18 Mar 2024 00:00:00 +0530 Thu, 12 Feb 2026 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451246 A petition challenging the reversal of input tax credit was dismissed because the petitioner had earlier unconditionally withdrawn an identical petition; the court applied res judicata and issue estoppel to hold that an unconditional prior withdrawal without liberty bars relitigation of the same relief, thereby precluding a refund claim of the disputed input tax credit. The court relied on public policy against multiplicity of litigation and on investigation findings that the petitioner was culpable, which further supported denial of the present remedy under the doctrine of issue estoppel. Case-Laws GST Mon, 18 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451246