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2014 (11) TMI 839 - HC - VAT and Sales TaxABUSE OF PROCESS OF COURT - discretionary jurisdiction of this Court, under Article 226 of the Constitution of India - Jurisdiction of assessing authority under Central Sales Tax - Bogus C Forms - entire turnover of the petitioner was assessed to tax at 12.5% - we refrain from exercising the discretionary jurisdiction, under Article 226 of the Constitution of India, to entertain these Writ Petitions which have been filed questioning the very same assessment orders of the 1st respondent dated 05.11.2012 which were under challenge in W.P. No.9175, 9176 and 9168 of 2013. As filing of these Writ Petitions is an abuse of process of Court, they are dismissed with exemplary costs of ₹ 25,000/-, in each of these three Writ Petitions, which the petitioner shall pay to the State Government within four weeks from the date of receipt of a copy of this Order.
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