2013 (12) TMI 1443

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..... ngal Talwar, Additional Advocate-General, Haryana, JUDGMENT :- The judgment of the court was delivered by RAJIVE BHALLA J.-The appellant is before us challenging order dated January 9, 2012, passed by the Haryana Tax Tribunal (hereinafter referred to as "the Tribunal") at Chandigarh, by a five-Member Bench under the Haryana Value Added Tax Act, 2003. The controversy before the Haryana VAT Tri .....

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..... Tribunal is not competent to go into the question whether judgment of the High Court continues to hold the field and it is for the High Court to decide this matter. The counsel for the State of Haryana submits that as the appellant did not maintain average production for the next five years, the question posed is purely academic and there was no need for a reference to a Larger Bench of the Trib .....

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..... bsequent judgments of the honourable Supreme Court. The Tribunal was apparently unaware that law laid down by the honourable Supreme Court cannot be ignored merely because a Division Bench of a High Court may or may not have taken a contrary view. The Supreme Court of India sits at the pinnacle of the system of administration of justice, and its orders prevail over all other orders. A Tribunal, ex .....

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