{"id":25297,"date":"2022-03-07T16:01:27","date_gmt":"2022-03-07T10:31:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/koluthra-exports-ltd-v-uoi-2022-57-g-s-t-l-112-ker-hc\/"},"modified":"2022-03-07T16:01:27","modified_gmt":"2022-03-07T10:31:27","slug":"koluthra-exports-ltd-v-uoi-2022-57-g-s-t-l-112-ker-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/koluthra-exports-ltd-v-uoi-2022-57-g-s-t-l-112-ker-hc\/","title":{"rendered":"Koluthra Exports Ltd v. UOI 2022 (57) G.S. T.L 112 ( Ker ) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that decision rendered by Tribunal in assesee\u2019s case for an earlier period on a particular issue is binding upon Commissioner ( Appeals ) and subordinate authorities\u00a0 in their own case for subsequent periods involving same issue particularly when such decision of Tribunal has became final . Followed Honda Siel Power Products\u00a0 Ltd v. CIT ( 2007) 295 ITR 466 (SC)\/( 2008) (221) E.L.T 11 (SC)\/ \u00a0\u00a0(WP.No. 6830 of 2021 dt . 28 -9 2021 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Service Tax , Finance Act , 1994 .( 1994) 207 ITR 53 (St) (91 ) <\/p>\n<p>S . 74: Rectification of mistake \u2013Precedent &#8211;  Decision rendered by the Tribunal for assessee\u2019s own case is binding on the Commissioner ( Appeals ) \u2013 Failure to consider the decision is mistake apparent on record  .[ Art , 226 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-25297","post","type-post","status-publish","format-standard","hentry","category-gst-law"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6A1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25297","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=25297"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25297\/revisions"}],"predecessor-version":[{"id":25298,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/25297\/revisions\/25298"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=25297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=25297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=25297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}