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    <title>2026 (1) TMI 1150 - GUJARAT HIGH COURT</title>
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    <description>False statement and suppression of material facts in a writ challenging an appellate order were found to constitute misleading the court and abuse of process; the petitioner had failed to disclose an earlier writ filed and withdrawn challenging the same appellate order, and confined averments to filing an application under the tax statute. Because the nondisclosure was material to the relief sought, the petition was dismissed for misconduct and an exemplary cost of Rs.25,000 was imposed, with no substantive adjudication on the underlying tax grievance.</description>
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      <description>False statement and suppression of material facts in a writ challenging an appellate order were found to constitute misleading the court and abuse of process; the petitioner had failed to disclose an earlier writ filed and withdrawn challenging the same appellate order, and confined averments to filing an application under the tax statute. Because the nondisclosure was material to the relief sought, the petition was dismissed for misconduct and an exemplary cost of Rs.25,000 was imposed, with no substantive adjudication on the underlying tax grievance.</description>
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