Bench: What is the relevance of that fact ? This... ... ICAI CA Examination : Plea Seeking Postponement/ Opt Out Option, Extra Chance:Supreme Court Hearing- LIVE UPDATES

Bench: What is the relevance of that fact ? This will be decided by some competent authority.

Bench: Opt out has to be for a good reason. Someone has to certify and ultimately institute will take a call on that. Otherwise it will be an unending process.