Appellate orders quashed where dispute was already covered by prior precedent; matter remitted for fresh consideration.

The appellate orders were quashed and set aside because the controversy was already covered by an earlier Division Bench order of the same HC. The competent authority was directed to reconsider the petitioner's claim afresh in accordance with law and in the light of the Finance (No. 2) Act, 2024. All contentions and remedies were left open, and the matter was remitted for fresh consideration on that basis.

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Issues: Whether the appellate orders under challenge were liable to be quashed and the matter remitted for fresh consideration by the competent authority.

Analysis: The parties agreed that the controversy was already covered by an earlier Division Bench order of the same Court. The impugned appellate orders were therefore not sustained. The competent authority was required to reconsider the petitioner's claim in accordance with law and in the light of the Finance (No. 2) Act, 2024, while leaving all contentions and remedies open.

Conclusion: The appellate orders were quashed and set aside, and the matter was to be dealt with afresh by the competent authority.

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