https://www.taxtmi.com/caselaws?id=195407 An un-stayed appellate order passed in a tax assessment binds the assessing authority, and the original demand cannot be revived merely because further appeals are pending. Under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2010, settlement applications had to be examined on the basis of the demand as revised by the appellate authority, not the superseded assessment order. Rejection on the contrary basis was unsustainable because revenue authorities must follow appellate orders in judicial discipline. The impugned rejection was set aside and the applications were directed to be reconsidered under the settlement scheme on the correct legal basis. en-us Thu, 30 Apr 2015 00:00:00 +0530 Sat, 28 Oct 2017 18:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195407 An un-stayed appellate order passed in a tax assessment binds the assessing authority, and the original demand cannot be revived merely because further appeals are pending. Under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2010, settlement applications had to be examined on the basis of the demand as revised by the appellate authority, not the superseded assessment order. Rejection on the contrary basis was unsustainable because revenue authorities must follow appellate orders in judicial discipline. The impugned rejection was set aside and the applications were directed to be reconsidered under the settlement scheme on the correct legal basis. Case-Laws VAT and Sales Tax Thu, 30 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195407