Revenue's attempt to reopen concluded proceedings over delayed employee contributions rejected; change of law not ground for review

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....The HC dismissed the revenue's attempt to reopen concluded proceedings arising from delayed employee contributions to statutory funds, holding that a subsequent change in law or later SC determinations do not constitute a proper ground for review of final adjudications. The Tribunal's order was assessed on the law prevailing when it was rendered, and a later judicial development cannot exume or revive a closed determination; at best it governs future adjudications. Given settled authority that change of law alone does not warrant re-opening concluded matters, the HC declined to remit the matter for fresh consideration and directed the parties to abide by the operative law at the time of the original decision.....