Home Highlights October 2013 Year 2013 This

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1. Power of Tribunal to review the judgment versus Power to re-call - Larger Bench (5 Members) decision - The judgments of the Hon’ble Supreme Court clearly lays down that...

2. Power of tribunal to review application - It is the well laid down proposition of law that ‘in the absence of any power of ‘Review’ or ‘Recall’ vested with the...

3. Tribunal, while exercising the power of rectification, can recall its order, if it is satisfied that on account of mistake, manifest error or omission attributable to...

4. Maintainability of application filed by the appellant under section 129B of the Customs Act, 1962 read with R.20 of the CESTAT (Procedure) Rules, 1982 for rectification...

5. Tribunal held that an order passed following binding precedents cannot be recalled or reviewed based on a subsequent contrary judgment of a higher court. Once an order...

6. Power to review versus Power to rectify - cancellation of GST registration - the appellate authority erroneously exercised its power under Section 161 of the Act. The...

7. Power of tribunal recalling an earlier order in exercise of powers for rectification u/s 254 - ITAT, by majority order, recalled the order - No reason was shown by the...

8. The case before the Allahabad High Court involved the jurisdiction of the Collector (Stamp) to recall or review an order under Section 47-A of the Indian Stamp Act,...

9. The Adjudicating Authority had the power to recall its earlier order, which contained factual mistakes, and pass a corrected order regarding the return of the Corporate...

10. Rectification of mistakes -The power to rectify a mistake u/s 254(2) cannot be used for recalling the entire order. No power of review has been given to the Tribunal...

11. Jurisdiction - power of Tribunal to review its own order - Power of Review has to be granted by statute and the ‘power of Review’ is not an inherent power and therefore...

12. Validity of order of tribunal in Review Appeal - Denial of benefit which was allowed earlier - Power to Review - Therefore, this Court holds that the Review by the...

13. Validity of recall of order - Whether the Tribunal was justified in recalling its earlier order on an application for rectification filed by the assessee - Held no,...

14. Rectification of mistake u/s 154 - the power u/s 154 is not a power to review an order and the power can be invoked to rectify a mistake, which is apparent from the...

15. The Tribunal held that in a case involving a requisition u/s 132A of the Act, the jurisdiction to complete the assessment is governed by the provisions of Section 153A....