https://www.taxtmi.com/caselaws?id=46776 The court held that the Settlement Commission lacked the authority to review its own order as the power of review must be expressly conferred by law. The Commission's order on the Review Application was deemed without jurisdiction, emphasizing that the power to review is not inherent. Consequently, the order was set aside, and the Commission was directed to treat Respondent No. 1's application as a preliminary objection to its jurisdiction and promptly decide on it. The court clarified that if a review order is without jurisdiction, it must be quashed, and the issue cannot be decided on its merits. en-us Mon, 07 Jul 2003 00:00:00 +0530 Fri, 23 Jul 2010 18:16:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46776 The court held that the Settlement Commission lacked the authority to review its own order as the power of review must be expressly conferred by law. The Commission's order on the Review Application was deemed without jurisdiction, emphasizing that the power to review is not inherent. Consequently, the order was set aside, and the Commission was directed to treat Respondent No. 1's application as a preliminary objection to its jurisdiction and promptly decide on it. The court clarified that if a review order is without jurisdiction, it must be quashed, and the issue cannot be decided on its merits. Case-Laws Customs Mon, 07 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46776