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of <h1>Smaller bench must follow larger bench's view for justice administration. Decision set aside for reconsideration.</h1> <h3>Garhwal Rolling Mills Pvt. Ltd. Versus Commissioner, Commercial Tax, Dehradun</h3> Garhwal Rolling Mills Pvt. Ltd. Versus Commissioner, Commercial Tax, Dehradun - [2014] 73 VST 201 (Utk) The High Court of Uttarakhand found that a smaller bench must follow the majority view of a larger bench in the administration of justice. In this case, the smaller bench rejected the majority view of the larger bench, leading to the decision being set aside and remitted back to the Tribunal for reconsideration. The revisions were disposed of accordingly.
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