Final Tribunal orders must be implemented despite later contrary law, unless set aside in proper proceedings.

A final Tribunal order between the parties cannot be disregarded merely because a later judgment declares a contrary view of law. The Tribunal had allowed the assessee's claim that discount passed through credit notes within six months of sale was deductible under the Karnataka Value Added Tax Act and Rules, and that order had attained finality. The assessing authority was bound to implement it unless and until it was set aside in proper proceedings. The refusal to give effect to the Tribunal's directions was therefore unsustainable, and the assessee was entitled to a direction for implementation.

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Issues: Whether the assessing authority could refuse to give effect to the Tribunal's final order on the ground that a later contrary view of law had been declared by the High Court, and whether the assessee was entitled to a direction to implement the Tribunal's decision.

Analysis: The Tribunal had already allowed the assessee's appeals and held that discount allowed through credit notes within six months from the date of sale was deductible under Section 30(3) of the Karnataka Value Added Tax Act read with Rule 31 of the Karnataka Value Added Tax Rules. The Tribunal's order had attained finality between the parties. The subsequent declaration of law in later decisions could not unsettle or nullify that final order. Once a judicial order has become final and is not void on its face, it must be given effect to, and a later change in law does not reopen concluded proceedings. The authority was therefore bound to implement the Tribunal's directions.

Conclusion: The refusal to implement the Tribunal's order was unsustainable. The assessee was entitled to a direction requiring the authority to carry out the Tribunal's decision notwithstanding the later contrary legal position.

Ratio Decidendi: A final judicial or quasi-judicial order binding the parties cannot be rendered ineffective by a subsequent change in law, and subordinate authorities must give effect to it until it is set aside in appropriate proceedings.

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