Related-party creditor exclusion bars CoC participation where lender rights show policy-making involvement, and post-CIRP assignment cannot cure ineli...
Rectification of apparent typographical errors may proceed without hearing when tax liability, input tax credit, and ruling substance remain unchanged...
Rectification jurisdiction under section 254(2) is limited to correcting mistakes apparent from the record and does not permit reconsideration of merits or review of an earlier order. The Tribunal rejected the rectification application on distributor confirmations and cash-receipt patterns that were neither raised in the application nor relied upon in the original remand order. That rejection exceeded the statutory scope of rectification. The rejection order was quashed, and the matters were remanded to the Tribunal for fresh adjudication in accordance with law and principles of natural justice.
Rectification jurisdiction under section 254(2) is limited to correcting mistakes apparent from the record and does not permit reconsideration of merits or review of an earlier order. The Tribunal rejected the rectification application on distributor confirmations and cash-receipt patterns that were neither raised in the application nor relied upon in the original remand order. That rejection exceeded the statutory scope of rectification. The rejection order was quashed, and the matters were remanded to the Tribunal for fresh adjudication in accordance with law and principles of natural justice.
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