Chandrakant Ramanlal Valand Vs Deputy Commissioner of State Tax (Appeal) Division 2 & Anr (Gujarat High Court)
The writ petition before the Gujarat High Court was examined against the backdrop of an earlier writ petition filed by the same petitioner concerning the same appellate order. At the outset, the Court recorded that the petitioner had made a false and incorrect statement and had attempted to mislead the Court.
The Court specifically examined paragraph 17 of the present writ petition, wherein the petitioner stated that an earlier Special Civil Application No. 1266 of 2025 had been withdrawn with liberty to file an application under Section 30 of the Central/State Goods and Services Tax Act, 2017. On a plain reading, this averment suggested that the earlier petition was withdrawn only to pursue the statutory remedy under Section 30.
However, upon comparing the prayers made in the present writ petition with those made in Special Civil Application No. 1266 of 2025, the Court found that both petitions contained identical prayers challenging the same appellate order dated 29.11.2024 and the consequential order dated 20.04.2024. The earlier writ petition had been permitted to be withdrawn solely for the purpose of filing an application under Section 30 of the CGST Act. No leave had been sought or granted to re-agitate the challenge to the appellate order in a subsequent petition.
