Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assess...
Benami property exclusion from the insolvency estate: Benami Act proceedings preclude IBC tribunals from reopening attachments or treating such assets...
Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invoca...
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A post-disposal miscellaneous application cannot be used to recall a final non-speaking order dismissing an SLP once the Court has become functus officio; only narrow exceptions such as clerical correction or inability to implement executory directions may justify such relief, so the recall application was dismissed as not maintainable. Alleged suppression, fraud, and later insolvency developments could not be raised collaterally to unsettle final disposal in a different proceeding, though separate remedies before the competent forum remained open. In matters involving withdrawal under Section 12A of the IBC, the choice between settlement options falls within the Committee of Creditors' commercial wisdom, subject only to limited judicial review, so the Court declined to compare competing offers or interfere with that decision.
A post-disposal miscellaneous application cannot be used to recall a final non-speaking order dismissing an SLP once the Court has become functus officio; only narrow exceptions such as clerical correction or inability to implement executory directions may justify such relief, so the recall application was dismissed as not maintainable. Alleged suppression, fraud, and later insolvency developments could not be raised collaterally to unsettle final disposal in a different proceeding, though separate remedies before the competent forum remained open. In matters involving withdrawal under Section 12A of the IBC, the choice between settlement options falls within the Committee of Creditors' commercial wisdom, subject only to limited judicial review, so the Court declined to compare competing offers or interfere with that decision.
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