Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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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