https://www.taxtmi.com/caselaws?id=354137 An appellate tribunal cannot direct dismissal of a pending recovery application merely because the statement of accounts was not filed within time, as that record is evidentiary and the Tribunal may proceed on the available material and decide the case on merits. Such a direction curtails the Tribunal's adjudicatory function, exceeds appellate jurisdiction, and offends natural justice. Supervisory jurisdiction under Article 227 may be invoked to correct the resulting jurisdictional error and grave injustice, leaving the matter to be determined before the Tribunal on merits with the accounts placed on record. en-us Fri, 24 Nov 2017 00:00:00 +0530 Fri, 19 Jan 2018 08:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354137 An appellate tribunal cannot direct dismissal of a pending recovery application merely because the statement of accounts was not filed within time, as that record is evidentiary and the Tribunal may proceed on the available material and decide the case on merits. Such a direction curtails the Tribunal's adjudicatory function, exceeds appellate jurisdiction, and offends natural justice. Supervisory jurisdiction under Article 227 may be invoked to correct the resulting jurisdictional error and grave injustice, leaving the matter to be determined before the Tribunal on merits with the accounts placed on record. Case-Laws Companies Law Fri, 24 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354137