CASE LAW

Authority

One liner

2025(08)LCX0194

Delhi High Court

Raman Enterprises

No writ relief against the main order due to delay, but rectification rejection without hearing violates Sec. 161’s third proviso—set aside and remanded.
2025(07)LCX0188

Madras High Court

Eminent Textiles Mills Private Limited

Dismissing a rectification application does not attract natural justice principles under Section 161 unless adverse rectification is actually carried out.