https://www.taxtmi.com/caselaws?id=799729 Stare decisis requires a Bench of lesser strength to follow a larger-Bench view. It may record a doubt and seek a larger-Bench reference, but cannot dissent from, overrule, or advance a competing view. The President may constitute a larger Bench without being constrained by the strength of the Bench whose view is questioned. A valid reference requires a genuine basis for reconsideration, such as an overlooked statutory provision, binding precedent, or apparent error, and must concern a live unresolved appeal. References that merely express disagreement, seek to reopen consistent precedent, or invite an advisory answer are improper. Consistent Tribunal decisions remain binding on lesser Benches and relevant departmental authorities unless displaced by a competent forum. en-us Thu, 24 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799729 Stare decisis requires a Bench of lesser strength to follow a larger-Bench view. It may record a doubt and seek a larger-Bench reference, but cannot dissent from, overrule, or advance a competing view. The President may constitute a larger Bench without being constrained by the strength of the Bench whose view is questioned. A valid reference requires a genuine basis for reconsideration, such as an overlooked statutory provision, binding precedent, or apparent error, and must concern a live unresolved appeal. References that merely express disagreement, seek to reopen consistent precedent, or invite an advisory answer are improper. Consistent Tribunal decisions remain binding on lesser Benches and relevant departmental authorities unless displaced by a competent forum. Case-Laws Service Tax Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799729