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    <title>2023 (2) TMI 994 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL , PRINCIPAL BENCH , NEW DELHI</title>
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    <description>A concluded company petition order that had already attained finality, including before the Supreme Court, could not be reopened by recall in the absence of an express statutory power of review or recall. The Tribunal treated the application as an attempt to reagitate issues already finally decided and held that allegations of fraud or suppression did not, on this record, justify interference with the earlier final order. The recall request was therefore held not maintainable, and the refusal to reopen the matter was sustained, leaving the earlier order undisturbed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=434479</link>
      <description>A concluded company petition order that had already attained finality, including before the Supreme Court, could not be reopened by recall in the absence of an express statutory power of review or recall. The Tribunal treated the application as an attempt to reagitate issues already finally decided and held that allegations of fraud or suppression did not, on this record, justify interference with the earlier final order. The recall request was therefore held not maintainable, and the refusal to reopen the matter was sustained, leaving the earlier order undisturbed.</description>
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