Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
The HC recalled its earlier order and restored the writ petition, acknowledging that the petitioner should not be excluded from proceedings involving circular trading adjudication. The court recognized that circular trading issues must be decided with all five assessees participating collectively. The petitioner sought restoration to challenge the adjudicating authority's final order alongside four other assessees. The court determined that changed circumstances warranted restoration of the petition to its original number (8015/2024), thereby allowing the petitioner to join the collective proceedings. The review petition was accordingly disposed of, with the court's 17.12.2024 order being formally recalled.
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