Re-filing ITC refund Petition after Unconditional Withdrawal Barred by Estoppel: Delhi HC

Jetibai Grandsons Services India Pvt Ltd Vs Union of India & Ors (Delhi High Court)

The case of Jetibai Grandsons Services India Pvt Ltd Vs Union of India & Ors presented a complex legal scenario before the Delhi High Court. The petitioner sought a declaration against the reversal of input tax credit and a refund of a substantial amount. However, the respondents raised a preliminary objection, arguing that a previous petition with identical relief had been unconditionally withdrawn, invoking the principles of res jud

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