Orders ignoring Binding Precedents are in Violation of the Doctrine of Precedent and cannot be Countenanced: Kerala HC

The Kerala High Court ruled that orders disregarding binding precedents violate the doctrine of precedent and cannot be upheld. The case involved a tax matter where the lower authority failed to follow established judicial rulings. The court emphasized that precedents ensure legal certainty and uniformity, binding subordinate courts to the decisions of higher courts. It reiterated that non-compliance with precedents undermines judicial discipline and necessitates intervention. The ruling reinforces the importance of adherence to legal precedents in ensuring consistency and fairness in judicial processes.