Invocation of extraordinary writ jurisdiction - petitioner not ...
Extraordinary writ jurisdiction can't exclude time for appeal filing. Reagitating decided issues is abuse of process & relitigation.
Case Laws GST
July 20, 2024
Invocation of extraordinary writ jurisdiction - petitioner not entitled to exclusion of time taken in writ proceedings from limitation period for filing appeal. Abuse of process of Court - reagitating issue already decided amounts to abuse, relitigation contrary to justice and public policy. Writ petition dismissed as petitioner cannot seek condonation of delay in filing appeal after writ proceedings set aside assessment order, filing appeal to avoid compliance with writ Court's directions is abuse of process.
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