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    <title>Recall bid over alleged no-notice and denied counter-filing opportunity fails; participation showed actual knowledge, appeal dismissed</title>
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    <description>The dominant issue was whether the recall application should be allowed on the ground that no notice was served and no effective opportunity to file a counter was granted. The tribunal held that the purpose of notice is to impart knowledge and enable contest; where a party has actual knowledge and participates through its representative, the mode of service becomes immaterial. Since the record showed repeated participation and multiple opportunities to file a counter, which were not availed until the right was closed, the plea of lack of opportunity was rejected. Consequently, the recall rejection was upheld and the appeal was dismissed. - NCLAT</description>
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    <pubDate>Mon, 12 Jan 2026 15:16:31 +0530</pubDate>
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      <title>Recall bid over alleged no-notice and denied counter-filing opportunity fails; participation showed actual knowledge, appeal dismissed</title>
      <link>https://www.taxtmi.com/highlights?id=95944</link>
      <description>The dominant issue was whether the recall application should be allowed on the ground that no notice was served and no effective opportunity to file a counter was granted. The tribunal held that the purpose of notice is to impart knowledge and enable contest; where a party has actual knowledge and participates through its representative, the mode of service becomes immaterial. Since the record showed repeated participation and multiple opportunities to file a counter, which were not availed until the right was closed, the plea of lack of opportunity was rejected. Consequently, the recall rejection was upheld and the appeal was dismissed. - NCLAT</description>
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