https://www.taxtmi.com/caselaws?id=362840 A judgment delivered without notice of an earlier Division Bench ruling on the same compounding tax question under the Kerala General Sales Tax Act was treated as fit for review, because the binding coordinate Bench decision and relevant Supreme Court observations required consideration before final adjudication. The Court therefore accepted that the earlier decision should be recalled rather than treated as a mere rehearing attempt. The review petitions were allowed, the earlier judgment was recalled, and the appeals were reopened for fresh consideration by the appropriate Bench, leaving the substantive tax issue to be determined afresh. en-us Mon, 18 Jun 2018 00:00:00 +0530 Wed, 04 Jul 2018 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362840 A judgment delivered without notice of an earlier Division Bench ruling on the same compounding tax question under the Kerala General Sales Tax Act was treated as fit for review, because the binding coordinate Bench decision and relevant Supreme Court observations required consideration before final adjudication. The Court therefore accepted that the earlier decision should be recalled rather than treated as a mere rehearing attempt. The review petitions were allowed, the earlier judgment was recalled, and the appeals were reopened for fresh consideration by the appropriate Bench, leaving the substantive tax issue to be determined afresh. Case-Laws VAT and Sales Tax Mon, 18 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362840