https://www.taxtmi.com/article/detailed?id=17545 Unconditional withdrawal of a writ petition without express liberty to file afresh ordinarily abandons the Article 226 remedy for the same cause of action. Changes in drafting, additional legal grounds, or challenges to related proceedings do not create a fresh cause where the substantive target remains the same GST adjudication order. Later liberty cannot retrospectively cure an earlier unconditional withdrawal. Article 226 also cannot ordinarily replace a statutory appeal that has lapsed without satisfactory explanation. The procedural restriction concerns maintainability and does not determine the substantive validity of the underlying tax demand. en-us Fri, 09 Oct 2026 08:31:52 +0530 Fri, 09 Oct 2026 08:31:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17545 Unconditional withdrawal of a writ petition without express liberty to file afresh ordinarily abandons the Article 226 remedy for the same cause of action. Changes in drafting, additional legal grounds, or challenges to related proceedings do not create a fresh cause where the substantive target remains the same GST adjudication order. Later liberty cannot retrospectively cure an earlier unconditional withdrawal. Article 226 also cannot ordinarily replace a statutory appeal that has lapsed without satisfactory explanation. The procedural restriction concerns maintainability and does not determine the substantive validity of the underlying tax demand. Articles Goods and Services Tax - GST Fri, 09 Oct 2026 08:31:52 +0530 https://www.taxtmi.com/article/detailed?id=17545