https://www.taxtmi.com/caselaws?id=426918 The appeal was dismissed as the order passed by the Adjudicating Authority had attained finality and could not be reopened based on the subsequent overruling judgment. The Tribunal emphasized the principles of prospective overruling, finality of judgments, and res judicata to prevent endless litigation and ensure the stability of legal proceedings. en-us Wed, 24 Aug 2022 00:00:00 +0530 Sun, 28 Aug 2022 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426918 The appeal was dismissed as the order passed by the Adjudicating Authority had attained finality and could not be reopened based on the subsequent overruling judgment. The Tribunal emphasized the principles of prospective overruling, finality of judgments, and res judicata to prevent endless litigation and ensure the stability of legal proceedings. Case-Laws Insolvency and Bankruptcy Wed, 24 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426918