https://www.taxtmi.com/caselaws?id=160247 Tribunal Regulations limit condonation of delay and readmission powers to appeals; they do not authorise restoration of a miscellaneous petition seeking revival of earlier restoration petitions. Restoration proceedings address the explanation for absence and do not reopen the merits of the underlying dispute, so inherent power cannot expand the express procedural scheme. Rectification is confined to a mistake apparent from the record and cannot create substantive restoration power where none exists. Consequently, requests for such restoration or rectification are not maintainable. en-us Tue, 09 Mar 1999 00:00:00 +0530 Thu, 12 Dec 2013 18:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160247 Tribunal Regulations limit condonation of delay and readmission powers to appeals; they do not authorise restoration of a miscellaneous petition seeking revival of earlier restoration petitions. Restoration proceedings address the explanation for absence and do not reopen the merits of the underlying dispute, so inherent power cannot expand the express procedural scheme. Rectification is confined to a mistake apparent from the record and cannot create substantive restoration power where none exists. Consequently, requests for such restoration or rectification are not maintainable. Case-Laws VAT and Sales Tax Tue, 09 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160247