https://www.taxtmi.com/caselaws?id=797621 A binding High Court precedent governing a sanctioned refund required the appellate order to be quashed after the Supreme Court dismissed the challenge to that precedent. The appellate authority had proceeded on the incorrect basis that the governing ruling remained under challenge and acknowledged that the ruling had not been brought to its attention; it also took corrective action in a subsequent matter. The assessee was consequently permitted to utilise the refund amount. en-us Mon, 17 Aug 2026 00:00:00 +0530 Tue, 25 Aug 2026 08:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797621 A binding High Court precedent governing a sanctioned refund required the appellate order to be quashed after the Supreme Court dismissed the challenge to that precedent. The appellate authority had proceeded on the incorrect basis that the governing ruling remained under challenge and acknowledged that the ruling had not been brought to its attention; it also took corrective action in a subsequent matter. The assessee was consequently permitted to utilise the refund amount. Case-Laws GST Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797621