Doctrine of merger applied to impugned order of Appellate ...

Merger doctrine renders Tribunal order subsumed into Supreme Court judgment on appeal. No further review on penalty levy.

Case Laws Customs

September 3, 2024

Doctrine of merger applied to impugned order of Appellate Tribunal imposing penalty on appellant. Held that since Supreme Court's judgment on appeal against Tribunal's order, doctrine of merger renders Tribunal's order subsumed into apex court's judgment. Consequently, no question of law arises from Tribunal's order for consideration regarding perversity, jurisdiction to levy penalty or discretion exercised. Application dismissed as Tribunal's order has merged into Supreme Court's judgment under Article 136.

View Source

← Previous Next →

Doctrine of merger applied to impugned order of Appellate ...

Merger doctrine renders Tribunal order subsumed into Supreme Court judgment on appeal. No further review on penalty levy.

Case Laws Customs

September 3, 2024

You may also like:

Penalty u/s 271(1)(c) - Penalty order did not specify the particular limb under which penalty u/s 271(1)(c) is levied. AO has not specified that penalty is either levied...

Levy of penalty u/s 158BFA(2) - penalty has been levied on the amount of undisclosed income without providing any working of maximum and minimum penalty leviable - No penalty - AT

Refund claim - Period of limitation - Doctrine of merger - importer having registered a ‘Protest’ - The Tribunal held that, "the doctrine of merger" implies that the...

Doctrine of Merger - the original order dated 26.08.2013 was merged with the order dated 01.04.2014 passed by the Tribunal - the doctrine of merger applies to the case...

Doctrine of Merger - under the Doctrine of Merger, the Commissioner was not correct in re-visiting the issue which was already concluded in the remanded matter by the...

Applicability of Doctrine of Merger - The doctrine of merger would not apply in this case. This is because the Apex Court while permitting leave to withdraw the appeal...

Doctrine of Merger - Once the superior court has disposed of the list before it either way - it is the decree or order of the superior court which is final and binding....

Doctrine of merger - Earlier Supreme Court dismissed appeal as non maintainable - Once leave to appeal has been granted and appellate jurisdiction of Supreme Court has...

Applicability of Doctrine of merger – doctrine of merger will not be applicable inasmuch as the subject matter of appeal by party was entirely different with the subject...

Refund – doctrine of unjust enrichment would not apply to fine and penalty - AT

Doctrine of merger inapplicable. Cancellation of petitioner's registration without assigning reasons violates principles of natural justice. Reasons form heart and soul...

Levy of penalty - there is change in opinion and basis for levy of penalty for concealment varies - there is no merit in levy of penalty under section 271(1)(c) of the...

Doctrine of Merger of High Court Decision with the Order of Supreme Court - The Jharkhand High Court, in its analysis, delved into the doctrine of merger, a pivotal...

Levy of penalty equal to 200% - Detention of consignments - quantity of the boxes were lesser than the quantity shown in the document - levying penalty on the entire...

The Appellate Tribunal found that the penalty was initiated u/s. 271DA instead of u/s. 271D, which led to confusion and violated the assessee's right to a fair hearing....

Quick Updates: