The court emphasised that such frivolous litigation burdens the judiciary and wastes public resources.
The Bombay High Court recently dismissed a writ petition filed by Viswaat Chemicals Ltd. challenging a Show Cause Notice ( SCN ) issued by the tax authorities under the Central Goods and Services Tax ( CGST ) Act. The court not only dismissed the petition but also imposed exemplary costs of ₹5,00,000 on the petitioner…
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