https://www.taxtmi.com/caselaws?id=767287 A petitioner seeking Article 226 relief must make full and candid disclosure of all material facts and prior proceedings. Here, the writ challenge to a reassessment notice under Section 36(1) of the Tripura Value Added Tax Act, 2004 was undermined because the petitioner suppressed earlier suo motu revisional proceedings under Section 70(1) and the revisional order directing fresh reassessment, while also failing to challenge that foundational order. The Court treated this suppression as a lack of clean hands and refused discretionary writ relief without entering into the merits of the reassessment challenge. en-us Thu, 13 Feb 2025 00:00:00 +0530 Sat, 15 Mar 2025 08:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767287 A petitioner seeking Article 226 relief must make full and candid disclosure of all material facts and prior proceedings. Here, the writ challenge to a reassessment notice under Section 36(1) of the Tripura Value Added Tax Act, 2004 was undermined because the petitioner suppressed earlier suo motu revisional proceedings under Section 70(1) and the revisional order directing fresh reassessment, while also failing to challenge that foundational order. The Court treated this suppression as a lack of clean hands and refused discretionary writ relief without entering into the merits of the reassessment challenge. Case-Laws VAT / Sales Tax Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767287