https://www.taxtmi.com/caselaws?id=168977 A quasi-judicial tribunal must apply subsequent Supreme Court judgments when they affect an earlier Division Bench view of a High Court, and it cannot decline jurisdiction on the mistaken assumption that only the High Court can determine whether its earlier opinion still governs. The Supreme Court's law prevails over any contrary High Court view, so the tribunal was required to examine the reference on that basis. Its refusal to consider the later Supreme Court decisions was erroneous, and the matter was remitted for fresh adjudication on merits. en-us Wed, 11 Dec 2013 00:00:00 +0530 Mon, 06 Apr 2015 20:06:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168977 A quasi-judicial tribunal must apply subsequent Supreme Court judgments when they affect an earlier Division Bench view of a High Court, and it cannot decline jurisdiction on the mistaken assumption that only the High Court can determine whether its earlier opinion still governs. The Supreme Court's law prevails over any contrary High Court view, so the tribunal was required to examine the reference on that basis. Its refusal to consider the later Supreme Court decisions was erroneous, and the matter was remitted for fresh adjudication on merits. Case-Laws VAT and Sales Tax Wed, 11 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168977