GST / Indirect Tax : Whether Courts should Entertain Petition when Petition on Similar Facts has Earlier Been Dismissed ?

GST / Indirect Tax : Whether Courts should Entertain Petition when Petition on Similar Facts has Earlier Been Dismissed ? 

In recent case of Surya Roshni Ltd v. CBITC [2025] GCtR 1470 (SC), Supreme Court refused to entertain the petition filed by assessee. It was observed that another "petition, arising out of the very same judgment/order, by another identically situated petitioner had already been dismissed."

This reinforces the point that when a ground has already been rejected in an earlier case, such ground cannot be agitated by parties in same level of litigation.