https://www.taxtmi.com/caselaws?id=162992 The Revenue cannot accept and implement a common appellate order in favour of one assessee, grant refund, and then challenge the same reasoning in relation to another assessee on the same issue without any distinguishing feature. Where the order on the common question has attained finality for one case, selective writ challenge by the Department is impermissible. The Court treated the earlier implementation and refund as inconsistent with a later attempt to dispute the same order, and rejected the Revenue's position that an appeal was still under contemplation. en-us Mon, 25 Aug 2008 00:00:00 +0530 Mon, 01 Dec 2014 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162992 The Revenue cannot accept and implement a common appellate order in favour of one assessee, grant refund, and then challenge the same reasoning in relation to another assessee on the same issue without any distinguishing feature. Where the order on the common question has attained finality for one case, selective writ challenge by the Department is impermissible. The Court treated the earlier implementation and refund as inconsistent with a later attempt to dispute the same order, and rejected the Revenue's position that an appeal was still under contemplation. Case-Laws VAT and Sales Tax Mon, 25 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162992