Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
Rectification jurisdiction is confined to correcting mistakes apparent from the record and is comparable to the limited review standard under the Civil Procedure Code. It does not permit the Tribunal to revisit a detailed merits order, reconsider factual aspects of reassessment, or re-appreciate the controversy merely because the earlier decision is alleged to be erroneous. Where a merits order is challenged as erroneous, the appropriate course is the statutory appellate remedy rather than recall through rectification. The text states that a recall exceeding this limited jurisdiction was set aside and the original appellate order restored.
Rectification jurisdiction is confined to correcting mistakes apparent from the record and is comparable to the limited review standard under the Civil Procedure Code. It does not permit the Tribunal to revisit a detailed merits order, reconsider factual aspects of reassessment, or re-appreciate the controversy merely because the earlier decision is alleged to be erroneous. Where a merits order is challenged as erroneous, the appropriate course is the statutory appellate remedy rather than recall through rectification. The text states that a recall exceeding this limited jurisdiction was set aside and the original appellate order restored.
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