https://www.taxtmi.com/article/detailed?id=6181 The article contends that quasi judicial bodies, including the Settlement Commission, qualify as courts because they are authorized to take evidence and decide disputes, and therefore possess inherent powers-ancillary and incidental to statutory grants-to make their statutory jurisdiction effective. These inherent powers permit the Commission to entertain applications and issue orders to secure the ends of justice and prevent abuse of process, subject to the limitation that such powers cannot be exercised inconsistently with express or exhaustive statutory provisions; the absence of an express rule identical to the Tribunal's procedural rule does not by itself negate that authority. en-us Mon, 30 Mar 2015 14:19:09 +0530 Wed, 02 Nov 2016 17:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6181 The article contends that quasi judicial bodies, including the Settlement Commission, qualify as courts because they are authorized to take evidence and decide disputes, and therefore possess inherent powers-ancillary and incidental to statutory grants-to make their statutory jurisdiction effective. These inherent powers permit the Commission to entertain applications and issue orders to secure the ends of justice and prevent abuse of process, subject to the limitation that such powers cannot be exercised inconsistently with express or exhaustive statutory provisions; the absence of an express rule identical to the Tribunal's procedural rule does not by itself negate that authority. Articles Central Excise Mon, 30 Mar 2015 14:19:09 +0530 https://www.taxtmi.com/article/detailed?id=6181