https://www.taxtmi.com/caselaws?id=282460 Rectification under Rule 154 of the NCLT Rules is limited to clerical, arithmetical, or accidental slips and cannot be used to secure substantive relief such as an omitted dividend-related order. Where the original order has already been challenged and the appellate order has affirmed it, the original order merges in appeal and the Tribunal cannot revisit it by way of rectification or review. In that situation, the proper remedy is appeal, and Section 420(2) of the Companies Act, 2013 bars such amendment. The application was therefore held not maintainable and was dismissed. en-us Tue, 31 Jul 2018 00:00:00 +0530 Thu, 08 Aug 2019 21:17:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282460 Rectification under Rule 154 of the NCLT Rules is limited to clerical, arithmetical, or accidental slips and cannot be used to secure substantive relief such as an omitted dividend-related order. Where the original order has already been challenged and the appellate order has affirmed it, the original order merges in appeal and the Tribunal cannot revisit it by way of rectification or review. In that situation, the proper remedy is appeal, and Section 420(2) of the Companies Act, 2013 bars such amendment. The application was therefore held not maintainable and was dismissed. Case-Laws Companies Law Tue, 31 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282460