Finality after Supreme Court merits dismissal barred connected reference applications on the same Tribunal order.

Where the Supreme Court had already dismissed the Department's special leave petitions on merits against the same Tribunal order, the connected reference applications were no longer maintainable. The controversy had attained finality at the highest judicial level, leaving no surviving issue for consideration in the reference proceedings. The reference applications were therefore liable to be dismissed as unsustainable.

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Issues: Whether the reference applications survived after the Supreme Court dismissed the Department's special leave petitions on merits.

Analysis: The record showed that the Supreme Court had dismissed the special leave petitions on merits in relation to the very same Tribunal order. Once the highest court had conclusively dealt with the matter, no issue remained alive for consideration in the reference applications.

Conclusion: The reference applications did not survive and were liable to be dismissed.

Final Conclusion: The proceedings were brought to an end because the controversy had already attained finality before the Supreme Court.

Ratio Decidendi: Where the Supreme Court has already dismissed the challenge on merits in respect of the same Tribunal order, connected reference proceedings on the same issue become unsustainable.

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