Finality cannot be rewritten

This judgment is a reaffirmation of procedural discipline and judicial finality. 

The Supreme Court clarifies that once a Special Leave Petition is dismissed, the Court becomes functus officio and cannot entertain recall applications except in rare, narrowly defined situations. 

It rejects attempts to reopen concluded proceedings based on subsequent developments in parallel legal frameworks, emphasizing that each statutory process must be challenged within its own domain. 

The ruling also reinforces the non-justiciability of commercial wisdom under the Insolvency and Bankruptcy Code.