https://www.taxtmi.com/caselaws?id=357771 Judicial recitals in an order as to what transpired before the court are treated as conclusive and cannot be impeached by affidavit, bare assertion, or collateral challenge. A party disputing such a recital must use the recognised rectification procedure before the same court; absent that, a recall application based only on denial of the recorded hearing lacks merit. The Tribunal's record that the departmental representative was heard was therefore not displaced, and the recall request was rejected. The High Court accordingly upheld the rejection and dismissed the revisions. en-us Tue, 10 Oct 2017 00:00:00 +0530 Fri, 30 Mar 2018 08:17:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357771 Judicial recitals in an order as to what transpired before the court are treated as conclusive and cannot be impeached by affidavit, bare assertion, or collateral challenge. A party disputing such a recital must use the recognised rectification procedure before the same court; absent that, a recall application based only on denial of the recorded hearing lacks merit. The Tribunal's record that the departmental representative was heard was therefore not displaced, and the recall request was rejected. The High Court accordingly upheld the rejection and dismissed the revisions. Case-Laws VAT and Sales Tax Tue, 10 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357771