2025 (10) TMI 709

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....CE NONGMEIKAPAM KOTISWAR SINGH For the Appellant(s): Mr. N Venkatraman, A.S.G., Mr. Raj Bahadur Yadav, AOR, Mrs. Alka Agarwal, Adv., Mr. V C Bharathi, Adv., Mrs. Rashmi Malhotra, Adv., Mrs. Madhulika Upadhyay Aor, Adv. For the Respondent(s): Mr. Kovin Gulati, Sr. Adv., Mr. Sunil Kumar Jain, AOR, Mr. Akarsh Garg, Adv., Mr. Archit Gupta, Adv., Mr. Subhan Shankar Gagoi, Adv. ORDER PER 1. ....

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.... the Tribunal. 4. The learned counsel for the appellant submits that High court while passing the impugned order(s) has not considered and examined the facts of the case to ascertain whether the law propounded applied to those facts. It is also submitted that now the law in respect of determinative tests to be adopted to determine the issue concerned has been settled by a three-Judge Bench deci....