https://www.taxtmi.com/caselaws?id=357064 The Full Bench concluded that previous decisions did not constitute good law. A writ petition can be maintained against an Order-in-Original even if an appeal is time-barred or not preferred, provided sufficient grounds exist for judicial review under Article 226. The Full Bench emphasized that decisions based solely on technicalities are not binding under res judicata. The power of judicial review under Article 226 cannot be restricted by statutory limitations and is an essential part of the Constitution. The Court held that the High Court's power under Article 226 should not be diluted by statutory provisions but should be exercised in cases of jurisdictional errors or violations of natural justice. en-us Tue, 13 Mar 2018 00:00:00 +0530 Fri, 07 Sep 2018 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357064 The Full Bench concluded that previous decisions did not constitute good law. A writ petition can be maintained against an Order-in-Original even if an appeal is time-barred or not preferred, provided sufficient grounds exist for judicial review under Article 226. The Full Bench emphasized that decisions based solely on technicalities are not binding under res judicata. The power of judicial review under Article 226 cannot be restricted by statutory limitations and is an essential part of the Constitution. The Court held that the High Court's power under Article 226 should not be diluted by statutory provisions but should be exercised in cases of jurisdictional errors or violations of natural justice. Case-Laws Central Excise Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357064