https://www.taxtmi.com/caselaws?id=755850 A tribunal cannot reject a recall or delay-condonation plea arising from an ex parte appellate order without examining whether the order was ever served and whether the delay was explained by non-service. Where the application specifically asserts that the assessee had no communication of the order and later acted on obtaining a certified copy, a summary rejection on the ground of lapse of time reflects non-application of mind. The order was therefore unsustainable and was set aside, with the matter remitted for fresh decision in accordance with law. en-us Mon, 15 Jul 2024 00:00:00 +0530 Sat, 20 Jul 2024 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755850 A tribunal cannot reject a recall or delay-condonation plea arising from an ex parte appellate order without examining whether the order was ever served and whether the delay was explained by non-service. Where the application specifically asserts that the assessee had no communication of the order and later acted on obtaining a certified copy, a summary rejection on the ground of lapse of time reflects non-application of mind. The order was therefore unsustainable and was set aside, with the matter remitted for fresh decision in accordance with law. Case-Laws VAT and Sales Tax Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755850