https://www.taxtmi.com/article/detailed?id=17216 Finality of adjudication and judicial discipline prevent revenue authorities from reopening a classification controversy through successive show cause notices where identical facts and issues have already been decided by a competent court and the decision remains operative. Limitation only fixes the period for an otherwise lawful proceeding; it does not create jurisdiction. Revenue may challenge an adverse decision through available remedies and seek interim protection, but departmental review does not suspend its binding effect. Unless stayed or set aside, the decision must be followed. en-us Tue, 18 Aug 2026 08:36:33 +0530 Tue, 18 Aug 2026 08:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17216 Finality of adjudication and judicial discipline prevent revenue authorities from reopening a classification controversy through successive show cause notices where identical facts and issues have already been decided by a competent court and the decision remains operative. Limitation only fixes the period for an otherwise lawful proceeding; it does not create jurisdiction. Revenue may challenge an adverse decision through available remedies and seek interim protection, but departmental review does not suspend its binding effect. Unless stayed or set aside, the decision must be followed. Articles Goods and Services Tax - GST Tue, 18 Aug 2026 08:36:33 +0530 https://www.taxtmi.com/article/detailed?id=17216