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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


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<h1>Adjudicating authority not bound by ex facie per incuriam decision of Larger Bench. Precedents sub silentio not binding.</h1> The Appellate Tribunal CEGAT, Mumbai held that the adjudicating authority is not bound by a decision of a Larger Bench if it is ex facie per incuriam. The ... Reference to High Court The Appellate Tribunal CEGAT, Mumbai ruled that the adjudicating authority is not bound by a decision of a Larger Bench if it is ex facie per incuriam. The Tribunal dismissed the application, stating that precedents decided sub silentio are not binding. The Tribunal also rejected the contention that the Larger Bench failed to consider certain provisions, citing previous court decisions.