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    <title>2026 (8) TMI 1436 - GUJARAT HIGH COURT</title>
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    <description>A writ challenge to a Tribunal recall order does not remain maintainable once the Tribunal passes a final order pursuant to that recall. The recall order merges into, and no longer exists independently from, the final order. Where the final order is separately challenged through the statutory tax appeal remedy, the antecedent recall order cannot be challenged independently by writ petition. The challenge against the assessee therefore failed on maintainability.</description>
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      <link>https://www.taxtmi.com/caselaws?id=797562</link>
      <description>A writ challenge to a Tribunal recall order does not remain maintainable once the Tribunal passes a final order pursuant to that recall. The recall order merges into, and no longer exists independently from, the final order. Where the final order is separately challenged through the statutory tax appeal remedy, the antecedent recall order cannot be challenged independently by writ petition. The challenge against the assessee therefore failed on maintainability.</description>
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