https://www.taxtmi.com/caselaws?id=796707 A jurisdictional High Court judgment binds tribunals and authorities within its territorial jurisdiction unless stayed, reversed or overruled by the Supreme Court. A contrary decision of another High Court and a pending special leave petition with an interim order do not permit a Tribunal to constitute a Larger Bench to reconsider the correctness or applicability of that binding precedent on refund under the CGST Act. The proper course is to defer the pending Tribunal appeal until the Supreme Court finally determines the related special leave petition; the Larger Bench constitution was therefore impermissible. en-us Thu, 30 Jul 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796707 A jurisdictional High Court judgment binds tribunals and authorities within its territorial jurisdiction unless stayed, reversed or overruled by the Supreme Court. A contrary decision of another High Court and a pending special leave petition with an interim order do not permit a Tribunal to constitute a Larger Bench to reconsider the correctness or applicability of that binding precedent on refund under the CGST Act. The proper course is to defer the pending Tribunal appeal until the Supreme Court finally determines the related special leave petition; the Larger Bench constitution was therefore impermissible. Case-Laws GST Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796707