https://www.taxtmi.com/caselaws?id=298568 The Supreme Court found that the High Court had not independently adjudicated whether the doctrine of mutuality applied to the facts and had allowed the appeal solely by relying on State of West Bengal v. Calcutta Club Limited. That approach was held insufficient because the applicability of the doctrine required examination on the present record. The impugned judgment was set aside and the matter remitted to the High Court for fresh consideration on its own merits and in accordance with law, with all contentions left open. en-us Wed, 10 Feb 2021 00:00:00 +0530 Wed, 10 Nov 2021 07:00:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298568 The Supreme Court found that the High Court had not independently adjudicated whether the doctrine of mutuality applied to the facts and had allowed the appeal solely by relying on State of West Bengal v. Calcutta Club Limited. That approach was held insufficient because the applicability of the doctrine required examination on the present record. The impugned judgment was set aside and the matter remitted to the High Court for fresh consideration on its own merits and in accordance with law, with all contentions left open. Case-Laws Service Tax Wed, 10 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298568