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    <title>2026 (5) TMI 659 - APPELLATE TRIBUNAL UNDER SAFEMA, NEW DELHI</title>
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    <description>Delay in filing review applications was condoned because the applications were presented after the Supreme Court recalled the judgment on which the Tribunal&#039;s earlier order had rested, and the sequence of events showed sufficient cause. The Tribunal held that its prior common order, passed with liberty to seek review if the Supreme Court decision was recalled, could be reviewed and recalled once that recall occurred, since the earlier disposal had not determined the merits. It also ruled that an incorrect statutory reference in some review applications did not defeat maintainability where the substance clearly invoked review jurisdiction and the Tribunal otherwise had power to act. The earlier order was recalled and the appeals restored for hearing on merits.</description>
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    <pubDate>Wed, 15 Apr 2026 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=791457</link>
      <description>Delay in filing review applications was condoned because the applications were presented after the Supreme Court recalled the judgment on which the Tribunal&#039;s earlier order had rested, and the sequence of events showed sufficient cause. The Tribunal held that its prior common order, passed with liberty to seek review if the Supreme Court decision was recalled, could be reviewed and recalled once that recall occurred, since the earlier disposal had not determined the merits. It also ruled that an incorrect statutory reference in some review applications did not defeat maintainability where the substance clearly invoked review jurisdiction and the Tribunal otherwise had power to act. The earlier order was recalled and the appeals restored for hearing on merits.</description>
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      <pubDate>Wed, 15 Apr 2026 00:00:00 +0530</pubDate>
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