https://www.taxtmi.com/caselaws?id=410458 Where a competent appellate forum has finally decided the same GST issue between the parties, departmental authorities must give effect to that ruling in later identical import clearances and representations. The article concerns re-import of repaired aircraft parts and IGST exemption under Notification No. 45/2017-Cus.; it states that the earlier CESTAT orders had not been stayed or set aside, so the respondents could not insist on repetitive litigation or adopt a different view through separate assessing officers. The operative effect was that the authorities were required to act consistently with the existing appellate decisions and dispose of the petitioner's representations in accordance with law. en-us Tue, 01 Jun 2021 00:00:00 +0530 Wed, 26 Mar 2025 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410458 Where a competent appellate forum has finally decided the same GST issue between the parties, departmental authorities must give effect to that ruling in later identical import clearances and representations. The article concerns re-import of repaired aircraft parts and IGST exemption under Notification No. 45/2017-Cus.; it states that the earlier CESTAT orders had not been stayed or set aside, so the respondents could not insist on repetitive litigation or adopt a different view through separate assessing officers. The operative effect was that the authorities were required to act consistently with the existing appellate decisions and dispose of the petitioner's representations in accordance with law. Case-Laws GST Tue, 01 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410458