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    <title>2025 (1) TMI 622 - Supreme Court</title>
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    <description>Section 18 of the MSME Act is an open-ended dispute-resolution remedy available to &quot;any party to a dispute&quot; and is not confined to enterprises that had filed a memorandum under Section 8 before executing the contract. The statutory scheme shows that MSME status depends on classification under Section 7, while Section 8 filing is not a mandatory precondition that narrows access to the Facilitation Council. A contrary reading would unduly restrict the remedy and impair access to justice. The reference under Section 18 therefore cannot be rejected solely because prior memorandum registration was not obtained before the contract.</description>
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      <title>2025 (1) TMI 622 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=764559</link>
      <description>Section 18 of the MSME Act is an open-ended dispute-resolution remedy available to &quot;any party to a dispute&quot; and is not confined to enterprises that had filed a memorandum under Section 8 before executing the contract. The statutory scheme shows that MSME status depends on classification under Section 7, while Section 8 filing is not a mandatory precondition that narrows access to the Facilitation Council. A contrary reading would unduly restrict the remedy and impair access to justice. The reference under Section 18 therefore cannot be rejected solely because prior memorandum registration was not obtained before the contract.</description>
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