In Brief
Kaushalendra Singh filed a miscellaneous application seeking clarification after his special leave petition against a High Court order was dismissed. The High Court had rejected his writ petition challenging a liquor excise penalty, finding it lacked bona fides. Singh then cited a Supreme Court precedent on excise duty recovery in his miscellaneous application—an argument he had never raised in the original proceedings. The Supreme Court held the miscellaneous application was misdirected and filed to circumvent proper review petition procedures. The Court dismissed it, imposing ₹2 lakh costs for procedural abuse.
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