https://www.taxtmi.com/caselaws?id=789442 After final disposal of a writ petition, the Court becomes functus officio and cannot entertain a post-disposal interlocutory application that in substance seeks review of the final order under the guise of modification or clarification. Such an application is maintainable only in limited situations, such as correction of clerical or arithmetical mistakes or where a direction has become incapable of implementation because of subsequent events. As none of those exceptional grounds was shown, the application was held not maintainable and dismissed. en-us Thu, 26 Mar 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789442 After final disposal of a writ petition, the Court becomes functus officio and cannot entertain a post-disposal interlocutory application that in substance seeks review of the final order under the guise of modification or clarification. Such an application is maintainable only in limited situations, such as correction of clerical or arithmetical mistakes or where a direction has become incapable of implementation because of subsequent events. As none of those exceptional grounds was shown, the application was held not maintainable and dismissed. Case-Laws VAT / Sales Tax Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789442