In Brief
The Supreme Court set aside a High Court order that dismissed a writ petition on the ground of available alternative remedy. The appellant, a mosquito repellent manufacturer, challenged the Revisional Authority's suo motu power to revise assessment orders taxing the product at 10% instead of 4%. The Court held that where a pure jurisdictional issue is raised, the High Court should hear it on merits. The Court further ruled that the Revisional Authority lacked jurisdiction to revise orders because a Tribunal had already finally settled the classification issue—the Authority remained bound by that decision. The principle of judicial discipline requires subordinate authorities to follow appellate decisions. The appeal was allowed and the revisional orders were invalidated.
The lawyer headnote and full judgment text are available to registered users.