Article 141 of the Constitution of India says that the law declared by the Supreme Court shall be binding on all courts within the territory of India. Therefore, it is the bounden duty of all authorities whether administrative or quasi judicial or judicial to follow the law declared by the Supreme Court. Principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreversedly by the subordinate authorities. Unless there is a stay, the order or decision of the jurisdictional Tribunal is binding on all Income-tax authorities within its jurisdiction. Referred  UOI v. Kamlakshi Finance Corporation Ltd (1992) Supp (1) SCC 443,Collector of Customs v. Krishna Sales (P) Ltd (1994) Supp (3) SCC 73,Ganesh Beenzoplast Ltd v. UOI (2021) 16 GST-OL  519/ (2020) (374) ELT 552  (Bom)(HC), Himagiri Buildcon and Industries Ltd  v.UOI  (2021) 16GSTR-OL 545 (Bom.)(HC)