HC duty bound to uphold sanctity of lower court judgments unless there exist compelling reasons to intervene

The Commissioner, Commercial Tax U.P. Vs Godfrey Philips India Limited (Allahabad High Court) In a recent landmark decision, the Allahabad High Court reinforced the fundamental principles governing the exercise of revisional jurisdiction in tax matters. The case of Commissioner, Commercial Tax U.P. versus Godfrey Philips India Limited elucidates the crucial distinction between ‘appeal’ and ‘revision’, emphasizing the High Court’s duty to uphold the sanctity of lower court judgments unless there exist compelling reasons to intervene. Understanding Revisional Jurisd...