https://www.taxtmi.com/caselaws?id=465706 A Division Bench of equal strength is bound by an earlier coordinate Bench decision and may seek reference to a larger Bench only after recording reasons for disagreement and identifying the precise point of difference. In the absence of such recorded reasons in the referral order, the larger Bench held that the reference was not properly framed for adjudication on merits. The matter was therefore not answered and was directed to be placed before the roster Bench for disposal in accordance with law. en-us Thu, 31 Mar 2022 00:00:00 +0530 Tue, 06 Jan 2026 22:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465706 A Division Bench of equal strength is bound by an earlier coordinate Bench decision and may seek reference to a larger Bench only after recording reasons for disagreement and identifying the precise point of difference. In the absence of such recorded reasons in the referral order, the larger Bench held that the reference was not properly framed for adjudication on merits. The matter was therefore not answered and was directed to be placed before the roster Bench for disposal in accordance with law. Case-Laws VAT / Sales Tax Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465706