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VAT - Highlights / Catch Notes

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Binding Judgement of Lager Bench / Majority decision - strength ...

Case Laws     VAT and Sales Tax

September 21, 2022

Binding Judgement of Lager Bench / Majority decision - strength of the Bench - In view of Article 145(5) of the Constitution of India concurrence of a majority of the judges at the hearing will be considered as a judgment or opinion of the Court. It is settled that the majority decision of a Bench of larger strength would prevail over the decision of a Bench of lesser strength, irrespective of the number of Judges constituting the majority. - SC

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