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GST - Highlights / Catch Notes

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Repetition of proceedings - The Respondents in the instant case ...


Respondents Cannot Reopen Case After Accepting First Appellate Order from January 2021 Without Challenge.

July 21, 2023

Case Laws     GST     HC

Repetition of proceedings - The Respondents in the instant case being not aggrieved by the First Appellate Order dated 16-01-2021, did not challenge the same or availed remedies available under the law but accepted the same and allowed the same to attain finality; thus now they cannot be allowed to turn around and re-agitate a matter afresh which has already come to an end by due process of law. - HC

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