GST: Orissa HC Dismisses Plea, Cites Litigant’s ‘Approbate & Reprobate’ Conduct

Technocrat Enterprises Vs Central Board of Indirect Taxes & Customs and others (Orissa High Court) Orissa High Court has dismissed a writ petition filed by Technocrat Enterprises, delivering a firm message against litigants adopting inconsistent legal positions. The court invoked the legal doctrine of ‘approbate and reprobate,’ stating that a party cannot be permitted to take one stance in a proceeding and then adopt a contradictory one later to suit its convenience. The decision was delivered while hearing a challenge to an Order-in-Original dated August 31, 2023, issued by th...