https://www.taxtmi.com/highlights?id=104041 Withdrawal of a writ petition without liberty to file afresh abandons the Article 226 remedy for the same cause of action, although it does not create res judicata. Applying the public-policy principle underlying Order XXIII Rule 1 CPC to writ proceedings, the High Court treated a later GST challenge seeking substantially identical relief against the same adjudication order as non-maintainable. Altering the grounds did not create a fresh basis for relief. The unavailed statutory appellate remedy and unexplained delay in invoking writ jurisdiction further supported dismissal; pending interlocutory applications were disposed of. en-us Tue, 22 Sep 2026 08:21:24 +0530 Tue, 22 Sep 2026 08:21:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104041 Withdrawal of a writ petition without liberty to file afresh abandons the Article 226 remedy for the same cause of action, although it does not create res judicata. Applying the public-policy principle underlying Order XXIII Rule 1 CPC to writ proceedings, the High Court treated a later GST challenge seeking substantially identical relief against the same adjudication order as non-maintainable. Altering the grounds did not create a fresh basis for relief. The unavailed statutory appellate remedy and unexplained delay in invoking writ jurisdiction further supported dismissal; pending interlocutory applications were disposed of. Highlights GST Tue, 22 Sep 2026 08:21:24 +0530 https://www.taxtmi.com/highlights?id=104041