https://www.taxtmi.com/caselaws?id=105694 The Supreme Court held that a party cannot reopen, in a later appeal, grounds of rejection that were already negatived by the Tribunal in an earlier order and were never appealed. The earlier Tribunal order had expressly rejected the three grounds later relied on again and remanded the matter only to consider whether any other ground under the Explanation to section 4A survived. By not challenging that order, the appellant accepted that those grounds were unsustainable. The later rejection order, based on the same grounds, therefore could not be re-agitated between the same parties, and the appeal failed. en-us Thu, 05 May 2005 00:00:00 +0530 Tue, 27 Aug 2013 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105694 The Supreme Court held that a party cannot reopen, in a later appeal, grounds of rejection that were already negatived by the Tribunal in an earlier order and were never appealed. The earlier Tribunal order had expressly rejected the three grounds later relied on again and remanded the matter only to consider whether any other ground under the Explanation to section 4A survived. By not challenging that order, the appellant accepted that those grounds were unsustainable. The later rejection order, based on the same grounds, therefore could not be re-agitated between the same parties, and the appeal failed. Case-Laws VAT and Sales Tax Thu, 05 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105694