https://www.taxtmi.com/caselaws?id=755844 The AP HC dismissed a writ petition where the petitioner sought exclusion of time spent in writ proceedings from the limitation period for filing an appeal. The court held that the petitioner was not entitled to such exclusion merely because a writ petition was filed, and this was insufficient grounds for condonation of delay. The court found that since the assessment order had already been set aside in previous writ proceedings, filing a fresh appeal against the same order to avoid compliance with the writ court's directions constituted abuse of process. The petition was dismissed as the petitioner's actions amounted to relitigation of the same issue. en-us Fri, 05 Jul 2024 00:00:00 +0530 Fri, 19 Jul 2024 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755844 The AP HC dismissed a writ petition where the petitioner sought exclusion of time spent in writ proceedings from the limitation period for filing an appeal. The court held that the petitioner was not entitled to such exclusion merely because a writ petition was filed, and this was insufficient grounds for condonation of delay. The court found that since the assessment order had already been set aside in previous writ proceedings, filing a fresh appeal against the same order to avoid compliance with the writ court's directions constituted abuse of process. The petition was dismissed as the petitioner's actions amounted to relitigation of the same issue. Case-Laws GST Fri, 05 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755844