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2021 (12) TMI 840

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..... he High Court has been expressly overruled by a three-Judge Bench decision of this Court in Civil Appeal [ 2021 (11) TMI 109 - SUPREME COURT] - Learned counsel for the respondent was at pains to persuade us that the three-Judge Bench judgment can be distinguished, without realising that the three-Judge Bench judgment expressly overrules the impugned judgment. - Decided in favor of Revenue. .....

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..... Judge Bench decision of this Court in Civil Appeal No.6520 of 2021 titled Union of India vs. Bharti Airtel Ltd. Ors., reported in (2021) 13 SCALE 301. Learned counsel for the respondent was at pains to persuade us that the three-Judge Bench judgment can be distinguished, without realising that the three-Judge Bench judgment expressly overrules the impugned judgment. In such a case, the .....

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