Writ Dismissed for Misleading Court on Withdrawal of Prior GST Challenge

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

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