https://www.taxtmi.com/caselaws?id=800185 Recall of an ex parte order should not be rejected as delayed where the applicant filed after the Adjudicating Authority expressly granted liberty to seek recall following identification of an earlier procedural mistake. Treating such an application as time-barred is hypertechnical where the underlying proceeding remains pending. The delay-based rejection was set aside, the ex parte order was recalled for the appellant, and its reply was taken on record with permission to participate in further proceedings. en-us Fri, 25 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800185 Recall of an ex parte order should not be rejected as delayed where the applicant filed after the Adjudicating Authority expressly granted liberty to seek recall following identification of an earlier procedural mistake. Treating such an application as time-barred is hypertechnical where the underlying proceeding remains pending. The delay-based rejection was set aside, the ex parte order was recalled for the appellant, and its reply was taken on record with permission to participate in further proceedings. Case-Laws IBC Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800185