https://www.taxtmi.com/caselaws?id=429738 A recall application cannot be used to reopen a merits-based order where the earlier application was already heard and rejected; the relief sought was therefore in substance a review. The tribunal's power to recall is confined to exceptional situations such as fraud, mistake, or lack of jurisdiction, none of which was shown. A rectification provision does not apply to correct or revisit a substantive decision, and the procedural basis invoked for inherent powers did not assist on these facts. The Adjudicating Authority was therefore right to refuse entertainment of the recall application. en-us Wed, 02 Nov 2022 00:00:00 +0530 Fri, 04 Nov 2022 08:51:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429738 A recall application cannot be used to reopen a merits-based order where the earlier application was already heard and rejected; the relief sought was therefore in substance a review. The tribunal's power to recall is confined to exceptional situations such as fraud, mistake, or lack of jurisdiction, none of which was shown. A rectification provision does not apply to correct or revisit a substantive decision, and the procedural basis invoked for inherent powers did not assist on these facts. The Adjudicating Authority was therefore right to refuse entertainment of the recall application. Case-Laws Insolvency and Bankruptcy Wed, 02 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429738