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The HC dismissed the revenue's attempt to reopen concluded proceedings arising from delayed employee contributions to statutory funds, holding that a subsequent change in law or later SC determinations do not constitute a proper ground for review of final adjudications. The Tribunal's order was assessed on the law prevailing when it was rendered, and a later judicial development cannot exume or revive a closed determination; at best it governs future adjudications. Given settled authority that change of law alone does not warrant re-opening concluded matters, the HC declined to remit the matter for fresh consideration and directed the parties to abide by the operative law at the time of the original decision.
The HC dismissed the revenue's attempt to reopen concluded proceedings arising from delayed employee contributions to statutory funds, holding that a subsequent change in law or later SC determinations do not constitute a proper ground for review of final adjudications. The Tribunal's order was assessed on the law prevailing when it was rendered, and a later judicial development cannot exume or revive a closed determination; at best it governs future adjudications. Given settled authority that change of law alone does not warrant re-opening concluded matters, the HC declined to remit the matter for fresh consideration and directed the parties to abide by the operative law at the time of the original decision.
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