https://www.taxtmi.com/caselaws?id=783843 Costs cannot be imposed merely because a petition is thought to be frivolous where the underlying demand has already been set aside and no subsisting adverse determination remains. The High Court's costs order against the petitioner was unsustainable because the challenge related to discharge in a criminal complaint, the merits-based demand had been reversed by the appellate tribunal, and the later departmental appeal had been withdrawn for low tax effect. On those facts, the petition could not properly be treated as frivolous, and the costs were set aside. en-us Thu, 18 Dec 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783843 Costs cannot be imposed merely because a petition is thought to be frivolous where the underlying demand has already been set aside and no subsisting adverse determination remains. The High Court's costs order against the petitioner was unsustainable because the challenge related to discharge in a criminal complaint, the merits-based demand had been reversed by the appellate tribunal, and the later departmental appeal had been withdrawn for low tax effect. On those facts, the petition could not properly be treated as frivolous, and the costs were set aside. Case-Laws Central Excise Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783843