A Bench of co-equal strength must follow decision of another Bench of co-equal strength

East India Udyog Ltd. Vs State of Jharkhand (Jharkhand High Court) This case involves a challenge to orders and demand notices related to the imposition of interest under the Goods and Services Tax (GST) Act for delayed filing of returns. The petitioner, East India Udyog Ltd., contested the imposition of interest without proper adjudication. The petitioner argued that interest cannot be levied without adjudication, citing precedents such as “M/s Nkas Services Private Limited Vs. The State of Jharkhand” and “R.K. Transport Private Limited, Phusro, Bokaro Vs. The Union of India...