https://www.taxtmi.com/caselaws?id=414872 A co-ordinate Bench decision on identical facts between the same parties should ordinarily be followed, and a later Tribunal Bench cannot depart from it without any material distinction or additional evidence. The earlier order had already rejected the same fraud report and found no basis to sustain the demand, while the later order relied only on a different assessment year and identified no new factual foundation. In that setting, the reassessment based on the same fraud report could not be sustained merely by ignoring the earlier view, and the impugned order was held unsustainable. en-us Wed, 10 Nov 2021 00:00:00 +0530 Fri, 19 Nov 2021 09:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414872 A co-ordinate Bench decision on identical facts between the same parties should ordinarily be followed, and a later Tribunal Bench cannot depart from it without any material distinction or additional evidence. The earlier order had already rejected the same fraud report and found no basis to sustain the demand, while the later order relied only on a different assessment year and identified no new factual foundation. In that setting, the reassessment based on the same fraud report could not be sustained merely by ignoring the earlier view, and the impugned order was held unsustainable. Case-Laws VAT and Sales Tax Wed, 10 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414872