The practice of filing Writ Petitions without exhausting the ...

Case Laws VAT and Sales Tax

June 23, 2021

The practice of filing Writ Petitions without exhausting the statutory appellate remedy is in ascending mode and most of such Writ Petitions are filed with an idea to evade payment of pre-deposit for filing an appeal which is contemplated under the procedures. However, the High Court need not encourage such practise. Respecting the institutions created under the legislations is of paramount importance. The High Court cannot undermine the importance of the appellate forum created under the statute, unless there are compelling reasons. - HC

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The practice of filing Writ Petitions without exhausting the ...

Case Laws VAT and Sales Tax

June 23, 2021

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