https://www.taxtmi.com/article/detailed?id=14900 Judicial discipline requires tax officers to follow higher-court precedents in GST matters: Supreme Court rulings bind all officers nationwide, and High Court decisions govern their territorial jurisdictions and should be respected elsewhere unless contradicted by an equal or superior forum. Failure to follow binding precedents fosters inconsistent departmental interpretation, repeated disputes, and undermines the rule of law; taxpayers should cite binding decisions and pursue writ or appellate remedies where necessary. en-us Wed, 30 Jul 2025 08:22:18 +0530 Fri, 22 Aug 2025 04:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14900 Judicial discipline requires tax officers to follow higher-court precedents in GST matters: Supreme Court rulings bind all officers nationwide, and High Court decisions govern their territorial jurisdictions and should be respected elsewhere unless contradicted by an equal or superior forum. Failure to follow binding precedents fosters inconsistent departmental interpretation, repeated disputes, and undermines the rule of law; taxpayers should cite binding decisions and pursue writ or appellate remedies where necessary. Articles Goods and Services Tax - GST Wed, 30 Jul 2025 08:22:18 +0530 https://www.taxtmi.com/article/detailed?id=14900