Plea that is not put forward in pleading cannot be argued later for grant of relief

Millennium Impex Pvt. Ltd. Vs Additional Commissioner Grade-2 (Appeal) – I State Tax (Allahabad High Court) Allahabad High Court held that argument regarding no intention to avoid payment of tax not whispered in the writ petition. Hence, held that the petitioner cannot be permitted to argue the case without there being any pleading in support of his arguments. Facts- The petitioner is a verified seller of supreme quality of metal seated zero leakage Ball Valves and purchaser of Ball Valve, Diaphragm Valves in bulk. In the normal course of business, the petitioner has made outward supply ...