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    <title>2014 (1) TMI 1388 - DELHI HIGH COURT</title>
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    <description>Where a reference was rejected on two independent grounds and the delay finding was never challenged, the writ court would not interfere merely by attacking the separate MSMED classification issue. The unassailed delay ground remained sufficient to sustain rejection of the reference, so any examination of whether the petitioner was a small enterprise under the MSMED Act became academic. The court therefore declined to enter the merits of the classification controversy and left the delay finding undisturbed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=243173</link>
      <description>Where a reference was rejected on two independent grounds and the delay finding was never challenged, the writ court would not interfere merely by attacking the separate MSMED classification issue. The unassailed delay ground remained sufficient to sustain rejection of the reference, so any examination of whether the petitioner was a small enterprise under the MSMED Act became academic. The court therefore declined to enter the merits of the classification controversy and left the delay finding undisturbed.</description>
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