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VAT - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Maintainability of appeal - The principle is now well settled ...


Litigants cannot file repeated appeals; withdrawing an appeal without refiling rights exhausts remedies, says High Court.

April 12, 2023

Case Laws     VAT and Sales Tax     HC

Maintainability of appeal - The principle is now well settled that the litigant cannot file repeated appeals against the same order. Once the appellant has withdrawn the appeal without reserving any liberty to file afresh, the said remedy will stand exhausted. - HC

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