This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
One Bench cannot differ from the view of another co-ordinate bench but must refer to a larger Bench
Case Law Details
- Case Name
- Mercedes Benz India Private Limited. Vs Union of India and others (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Mercedes Benz India Private Limited. … Petitioner. V/s. Union of India and others
One Bench of the Tribunal decided an appeal in favour of the assessee. However, another Bench refused to follow that decision even though the facts were the same on the ground that the earlier decision did not address the grievance of the Revenue and did not consider all the facts and did not lay down a clear ratio. The assessee filed a writ petition complaining of breach of propriety on the part of the Tribunal by not referring the issue to a larger Bench. HELD upholding the challenge:
(i) We are not h...
This judgement is not going to improve the moral standards of the target authority for obvious reasons. This is known to IB, CBI, CVC, FM. But nothing can be done. Despite this, one Bench at the same station is as usual going to differ from the decision of another Bench of the same place. In fact, there are numerous instances of this where a common member of the same Bench has been a party to a contrary view taken by another Bench of the same place in a similar case on identical facts (even in respect of a group case) after writing 45 pages and even being a party to a MP on this matter. Everybody knows why.