https://www.taxtmi.com/caselaws?id=787549 The article addresses whether a High Court must answer a question of law referred by a Tribunal when the referring party declines to pursue the reference. It explains the governing principle that the obligation to decide arises only upon a hearing; if the party who caused the reference fails to appear, declines to prosecute, or otherwise shows no interest, the hearing condition is not met and the court may refuse to answer. The operative effect is that the court may dispose of such references without deciding the question, leaving legal questions open for determination in an appropriate case. en-us Thu, 26 Feb 2026 00:00:00 +0530 Mon, 09 Mar 2026 07:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787549 The article addresses whether a High Court must answer a question of law referred by a Tribunal when the referring party declines to pursue the reference. It explains the governing principle that the obligation to decide arises only upon a hearing; if the party who caused the reference fails to appear, declines to prosecute, or otherwise shows no interest, the hearing condition is not met and the court may refuse to answer. The operative effect is that the court may dispose of such references without deciding the question, leaving legal questions open for determination in an appropriate case. Case-Laws VAT / Sales Tax Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787549