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2023 (4) TMI 407 - HC - VAT and Sales TaxMaintainability of appeal - movement of goods in terms of Section 3(1)(a) of the Central Sales Tax Act, 1956 - HELD THAT:- The Supreme Court in VINOD KAPOOR VERSUS STATE OF GOA & ORS [2012 (10) TMI 1041 - SUPREME COURT] had, while examining whether a special leave petition against an order passed by the High Court would be maintainable in a case where on a prior occasion, the special leave petition had been dismissed, held that the appeal would not be maintainable. 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 Once the appellant has withdrawn the appeal without reserving any liberty to file afresh, the said remedy will stand exhausted. The present appeals are dismissed as not maintainable.
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