https://www.taxtmi.com/highlights?id=99937 Recall of an order passed on merits was held impermissible where the appellant had participated through counsel, advanced submissions, and was effectively on notice; the plea of non-impleadment, absence of notice and denial of hearing was rejected because no apparent procedural flaw attributable to the Tribunal was shown. The Tribunal held that recall cannot be used to reopen a merits-based order after hearing. The separate appeal against the original order was also held time-barred under the IBC, and exclusion of time under Section 14 of the Limitation Act was denied because the recall and writ proceedings could not be used to bypass the statutory appeal period. The delay condonation plea was rejected. en-us Wed, 20 May 2026 08:31:08 +0530 Wed, 20 May 2026 08:31:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99937 Recall of an order passed on merits was held impermissible where the appellant had participated through counsel, advanced submissions, and was effectively on notice; the plea of non-impleadment, absence of notice and denial of hearing was rejected because no apparent procedural flaw attributable to the Tribunal was shown. The Tribunal held that recall cannot be used to reopen a merits-based order after hearing. The separate appeal against the original order was also held time-barred under the IBC, and exclusion of time under Section 14 of the Limitation Act was denied because the recall and writ proceedings could not be used to bypass the statutory appeal period. The delay condonation plea was rejected. Highlights IBC Wed, 20 May 2026 08:31:08 +0530 https://www.taxtmi.com/highlights?id=99937