https://www.taxtmi.com/caselaws?id=78652 The SC held that a decision by a larger bench is binding on subsequent benches of lesser or equal strength; a lesser quorum cannot question or overrule a larger-bench view and may only request the Chief Justice to place the matter before a larger bench. Two exceptions apply: the Chief Justice may direct roster placement to any bench strength, and a larger bench already seised may itself reconsider a prior view. The present matter is to be placed before a Constitution Bench of five judges; only if that bench doubts the earlier ruling may it seek hearing by a larger bench. en-us Fri, 17 Dec 2004 00:00:00 +0530 Tue, 23 Sep 2025 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78652 The SC held that a decision by a larger bench is binding on subsequent benches of lesser or equal strength; a lesser quorum cannot question or overrule a larger-bench view and may only request the Chief Justice to place the matter before a larger bench. Two exceptions apply: the Chief Justice may direct roster placement to any bench strength, and a larger bench already seised may itself reconsider a prior view. The present matter is to be placed before a Constitution Bench of five judges; only if that bench doubts the earlier ruling may it seek hearing by a larger bench. Case-Laws VAT / Sales Tax Fri, 17 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78652