https://www.taxtmi.com/caselaws?id=467612 After final disposal of the appeals, the Supreme Court treated a miscellaneous application seeking late payment surcharge relief as an impermissible attempt to obtain substantive modification of a concluded judgment. The Court held that post-disposal jurisdiction cannot be used to reopen, expand, or supplement final orders through a miscellaneous application or disguised review, and that the Court becomes functus officio once the appeal is finally decided. Limited post-judgment powers remain confined to recognised situations such as clerical or arithmetical correction, extension of time, or other narrowly preserved jurisdictional exceptions. The application was therefore not maintainable and was dismissed. en-us Mon, 18 Mar 2024 00:00:00 +0530 Mon, 01 Jun 2026 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467612 After final disposal of the appeals, the Supreme Court treated a miscellaneous application seeking late payment surcharge relief as an impermissible attempt to obtain substantive modification of a concluded judgment. The Court held that post-disposal jurisdiction cannot be used to reopen, expand, or supplement final orders through a miscellaneous application or disguised review, and that the Court becomes functus officio once the appeal is finally decided. Limited post-judgment powers remain confined to recognised situations such as clerical or arithmetical correction, extension of time, or other narrowly preserved jurisdictional exceptions. The application was therefore not maintainable and was dismissed. Case-Laws Indian Laws Mon, 18 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467612