2026-VIL-1087-ORI
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SGST High Court Cases

GST - Maintainability of successive writ petitions - Successive writ petition after withdrawal - In response to show-cause notice for multiple financial years, petitioner had earlier filed two writ petitions challenging same order - Both earlier petitions were withdrawn, first without seeking liberty to file fresh petition and second with liberty to file better petition - Present writ petition filed raising identical issues and seeking identical reliefs - Whether successive writ petition is maintainable after withdrawal of earlier petitions - HELD - A successive writ petition on same cause of action is not maintainable as matter of public policy when earlier writ petitions have been withdrawn by petitioner - Withdrawal of writ petition without leave means petitioner abandons claim and it would be open to petitioner to withdraw petition but if withdrawal is without leave of Court it amounts to abandonment of remedy under Article 226. Public policy requires that person should not start fresh round of litigation and Court will not allow to re-agitate claim which he himself had given up earlier - Petitioner had alternative remedy available under Section 107 of GST Act which prescribes period of three months from date of communication of order to file appeal before Appellate Authority with discretion to condone delay up to further one month. Petitioner approached Court with unexplained delay of approximately one year from date of Order-in-Original. Court is not inclined to entertain successive writ petition questioning self-same Order-in-Original which was subject-matter of challenge in earlier petitions - Successive writ petition constitutes fresh round of litigation on same cause of action and is not entertainable after withdrawal of earlier petitions - Writ petition stands dismissed on ground of lack of maintainability
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