Tax appellate Orders

This query is : Resolved

T.N.Reddy

T.N.Reddy

(Querist)
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04 June 2025 Sir, Any tribunal order, be it Service tax, exicse or customes, /where and how do know as to whether till today that order holds good, I mean, not overuled by higher courts/Higher Courts decisions

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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12 August 2025 How to Check Whether a Tribunal Order Still Holds Good:
1. Use Legal Research Databases:
Taxmann, SCC Online, Manupatra, LexisNexis, Westlaw — These paid legal databases provide updated case law with judgment history, citations, overruling/affirmation status.

You can check the case or order, then see if any higher court (HC or SC) has overruled or modified the order.

2. Judgment Citation Services:
SCC Online provides a “Citing & Cited” feature, showing whether a judgment has been overruled, affirmed, or followed.

Taxmann also shows history and status of appellate orders.

3. Check Official Websites:
CBIC (Central Board of Indirect Taxes and Customs) website sometimes publishes important tribunal and court decisions with status notes.

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) website has a database of orders but no automatic overruling status.

4. Manual Cross-Verification:
Once you get the tribunal order, search for it or similar issues on the High Court and Supreme Court judgments databases to see if it has been challenged or reversed.

Use keywords, case numbers, or party names to cross-check.

5. Lawyers / Tax Consultants’ Updates:
Many tax advisory firms and law firms publish regular updates, newsletters, and digests listing landmark appellate orders and their current status.

Subscribing to such services can save you time.

6. Government Gazettes and Notifications:
Sometimes government notifications or circulars refer to judicial pronouncements and their applicability status.

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