Binding means Binding

The Tribunal, in the appeals filed by M/s Wipro GE Healthcare Pvt. Ltd ultimately clarified two foundational principles: first, that once an identical issue has been conclusively settled and upheld by the Supreme Court, it attains finality; and second, that judicial pronouncements are declarations of law, not evidentiary material. In doing so, the ruling reinforces judicial discipline, certainty in tax administration, and the impermissibility of reopening settled legal issues through procedural devices such as remand.