https://www.taxtmi.com/caselaws?id=796843 Binding prior determinations prevent subordinate revenue authorities from issuing a fresh show-cause notice on identical allegations already conclusively resolved. The product had been treated as unmanufactured tobacco despite the use of machines and additives, and the requirements of fraud, wilful misstatement or suppression for invoking extended recovery provisions were found absent. Where the controversy and parties are identical, an earlier determination remains binding unless lawfully displaced; a pending review does not permit revival of settled allegations. The fresh notice was therefore without jurisdiction and unsustainable. en-us Thu, 06 Aug 2026 00:00:00 +0530 Tue, 11 Aug 2026 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796843 Binding prior determinations prevent subordinate revenue authorities from issuing a fresh show-cause notice on identical allegations already conclusively resolved. The product had been treated as unmanufactured tobacco despite the use of machines and additives, and the requirements of fraud, wilful misstatement or suppression for invoking extended recovery provisions were found absent. Where the controversy and parties are identical, an earlier determination remains binding unless lawfully displaced; a pending review does not permit revival of settled allegations. The fresh notice was therefore without jurisdiction and unsustainable. Case-Laws GST Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796843