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    <title>1995 (3) TMI 14 - GUJARAT High Court</title>
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    <description>The High Court allowed the petition, quashing the Commissioner&#039;s order and directing interest payment to the petitioner in accordance with the law. The second respondent was obligated to adhere to the High Court&#039;s decision, and the order was set aside. The High Court reaffirmed the principle that decisions of the High Court are binding on all subordinate courts and Tribunals within its jurisdiction, emphasizing the importance of upholding legal precedents for the smooth functioning of the legal system.</description>
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      <link>https://www.taxtmi.com/caselaws?id=18402</link>
      <description>The High Court allowed the petition, quashing the Commissioner&#039;s order and directing interest payment to the petitioner in accordance with the law. The second respondent was obligated to adhere to the High Court&#039;s decision, and the order was set aside. The High Court reaffirmed the principle that decisions of the High Court are binding on all subordinate courts and Tribunals within its jurisdiction, emphasizing the importance of upholding legal precedents for the smooth functioning of the legal system.</description>
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