https://www.taxtmi.com/caselaws?id=158049 The Tamil Nadu General Sales Tax Act, 1959 did not confer any inherent power on the Tribunal to reopen final orders by entertaining a second restoration application after earlier restoration petitions had been rejected. Once the first restoration petitions were dismissed, the proper remedy was revision before the High Court, not repeated applications before the Tribunal. A statutory tribunal cannot review, recall, or set aside its own order unless the Act and Rules expressly authorise that power. On that basis, the Tribunal's order restoring the appeals through a second set of miscellaneous petitions was without jurisdiction. en-us Thu, 24 Nov 1994 00:00:00 +0530 Tue, 15 Oct 2013 16:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158049 The Tamil Nadu General Sales Tax Act, 1959 did not confer any inherent power on the Tribunal to reopen final orders by entertaining a second restoration application after earlier restoration petitions had been rejected. Once the first restoration petitions were dismissed, the proper remedy was revision before the High Court, not repeated applications before the Tribunal. A statutory tribunal cannot review, recall, or set aside its own order unless the Act and Rules expressly authorise that power. On that basis, the Tribunal's order restoring the appeals through a second set of miscellaneous petitions was without jurisdiction. Case-Laws VAT and Sales Tax Thu, 24 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158049